NANDKISHORE TULSYAN Vs. COMMISSIONER OF CUS. (PREV.), CALCUTTA

JUDGEMENT

(1.) ALL the three appeals are being disposed of by a common Order as they arise out of the same impugned Order. Vide the impugned Order, the Commissioner of Customs (Prev.). West Bengal, Calcutta has imposed penalty of Rs. 5.00 lakh each on the three captioned appellants.

(2.) BRIEFLY stated the facts of the case are as under : - M/s. EAP Industries Ltd. used to import raw materials namely PVC Resin and 2 -Ethyl Hexanon, for use in its factory, which were kept without payment of duty in bonded godowns and bonded tanks inside the factory premises. The factory was visited by the Officers on 27 -9 -1991. The stocks in the bonded godowns and tanks were verified and it was found that the imported materials have been removed therefrom. When the keys for opening the bonded godowns were called, it was found that the Key Bunch produced by the Security Department of the factory was also having a duplicate of Customs Keys. The statements of various persons were recorded by the Officers. Thereafter, the show cause notices were issued and apart from confirming the demand of duty against the main importer company, the penalty of Rs. 5.00 lakhs (sic) was imposed on each of the captioned appellants.

(3.) WE have heard the Advocates appearing for the appellants. No arguments have been advanced on the findings of the shortages in the warehoused goods by the Commissioner. However, it has been pleaded that the appellants were not involved in the clandestine activities of the Company.