ANIL BHALLA Vs. COMMISSIONER OF CUSTOMS, CALCUTTA

JUDGEMENT

(1.) THE Appellant herein, Shri Anil Bhalla is aggrieved with the imposition of personal penalty of Rs. 5.00 lakhs (Rupees five lakhs) upon him by the impugned order of the Commissioner under the provisions of Section 112 of the Customs Act, 1962.

(2.) VIDE the impugned order, the Commissioner has confirmed the demand of duty against M/s. Bombay Handloom Pvt. Ltd. and has imposed a personal penalty upon it, apart from imposing personal penalties upon various persons. The Appellant is one of the Directors of M/s. Bombay Handloom Pvt. Ltd. who had imported raw materials under DEEC scheme, but had not fulfilled the export obligations. The Appellant is not aggrieved with the other portion of the impugned order, but for the imposition of penalty of Rs. 5.00 lakhs upon him.

(3.) WE have heard Shri A.D. Roy, learned Advocate for the Appellant and Shri V.K. Chaturvedi, learned SDR for the Revenue.