JAGMOHAN SINGH SAWHNEY Vs. COLLECTOR OF CUSTOMS

JUDGEMENT

(1.) HEARD both sides. The facts of the case are given in the SCN. In brief the appellant has been subjected to a penalty of Rs.35,000/ - for trying to clear 2.00 lacs pieces of Tungsten discs valued at Rs.1.60 lac on behalf of a non -existing firm M/s Deep Trading Co., by filling a B/E through one Subhash Dhingra an employee of CHA Licence No. 6/77 of Col. M.L. Sharma (Retd.).

(2.) LEARNED Advocate denied that the appellant had filed the B/E for the said goods. He claimed that Jagmohan Singh who was the proprietor of M/s Deep Trading Co., was different from the present appellant and that the appellant had not been identified by Sh. Subhash Dhingra as the person who signed the B/E.

(3.) LEARNED S.D.R. reiterated the order in original.