PRAVEEN AHUJA Vs. COMMISSIONER OF CUSTOMS, KANDLA

JUDGEMENT

(1.) THIS appeal has been filed by the appellant against the impugned order -in -original dated 26.9.2000/31.10.2000 passed by the Commissioner of Customs vide which he had imposed a penalty of Rs. 25 lakhs on him under Section 112(a) & (b) of the Customs Act, 1962.

(2.) THE present appellant only filed the reply to the show cause notice wherein he denied the allegations and maintained that he effected high seas sale of the imported goods to Shri Shashi Bhushan, proprietor of M/s Efficient Exports. He, however, denied that he ever facilitated Shri Shashi bhushan in obtaining the advance licences from Jt. DGFT, New Delhi. He also maintained that the high seas sale transaction entered into by him with Shri Shashi Bhushan has been even accepted in the show cause notice by the Customs authorities and as such no penalty could be imposed on him. The other two notices, namely, Shri Shashi Bhushan and Shri Mahesh Ganatra did not put up appearance before the adjudicating authority.

(3.) THE Commissioner of Customs through the impugned order confirmed the duty demand as detailed in the show cause notice and also imposed penalty of the equal amount on M/s Efficient Exports. In lieu of confiscation of the goods being not available, the Commissioner imposed a penalty of Rs. 50,00,000/ -. The Commissioner also imposed a penalty of Rs. 5,00,000/ - on Shri Mahesh Ganatra. On the present appellant, a penalty of Rs. 25,00,000/ - had been imposed. The present appeal has been filed by the appellant only for setting aside the penalty imposed on him under Section 112(a) & (b) of the Customs Act, 1962.