NARESH GOEL Vs. COMMISSIONER OF CUSTOMS PATNA

JUDGEMENT

(1.) This appeal under Section 130 of the Customs Act (hereinafter referred to as the Act) is at the instance of an appellant before the Customs Excise and Service Tax Appellate Tribunal, Eastern Regional Bench, Kolkata and is directed against the order dated 16th July, 2004 passed by the said Tribunal thereby affirming the order of the Commissioner of Customs, Patna, imposing a personal penalty of Rs.10,00,000/- (ten lakh) on the present appellant in the capacity of a partner of M/s. Prakash Transport under the provision of Section 114 of the Act.

(2.) It appears from the record that the Preventive Officer of Raxaul Customs, on the basis of information through source seized two monolithic rock statues of antic nature and on the allegation that those were in the process of smuggling out of India, initiated proceedings against different persons and ultimately, passed not only the order of confiscation of those two idols but also of personal penalty upon different persons including present appellant.

(3.) Being dissatisfied, all the aforesaid persons preferred different appeals before the Appellate Tribunal situated at Kolkata and by the order impugned herein although appeals preferred b'y the other aggrieved persons were allowed, the onapreferred by the appellant before us was dismissed and the order of imposition of personal penalty against him was affirmed.