CHATURBHUJ OVERSEAS AGENCY Vs. COMMISSIONER OF CUS., CALCUTTA

JUDGEMENT

(1.) ALL the four appeals are being disposed of by a common order as they are all directed towards the same impugned order of the Commissioner of Customs, Calcutta.

(2.) VIDE the impugned order, the Commissioner has confiscated the goods involved, valued at Rs. 1.65 crores approximately and has imposed personal penalty of Rs. 10 lakhs on one Shri Anand Agarwal who is Nepalese Importers Representative at Nepal. Apart from the above, penalty of Rs. 1 lakh each has been imposed upon M/s. Chaturbhuj Overseas Agency, Shri B.K. Khaitan and Shri J.P. Khaitan who are partners of M/s. Chaturbhuj Overseas Agency. Penalty of Rs. 10,000/ - has been imposed on the clearing agent, M/s. Nepa Agency and Co. (P) Ltd.

(3.) THE appellants are not aggrieved with absolute confiscation of the bulk drugs in question and imposition of personal penalty on Shri Anand Agarwal who has not filed any appeal. The appellants are aggrieved with imposition of personal penalties of Rs. 1 lakh and Rs. 10,000/ - upon them.