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Reg. by "'.?§§~;.ya£{gm'a.f,-- ...,Appe1iant.
{B§':3_Sri.3.? ax-ii Adv.)
AN 1:}:
1.
Tim Jaint {1{}*r;3.i1;is$.fa0r:e1′ of fiiustozns,
Efizgigfaial’ 4-5-:_5§;T=£} £33 3..
2 2. C:31:11*;:isSim::€r Qf CfE’i.iSi0I§}S afié {.§%§}peais},
‘A ‘E\3,a.. 16/ ‘E… “SE. Camplex,
. { *§.. ai’fb”a<:xg'€1 Rsad,
" . E-3a7.::§;a}0r€ —= 560 82?'.
' 'V : Asst. R6g:isf1'a.i',
Cusmms, Excise and Ssrvicc Tax
éppeiiate 'Tribunai,
FKCCE W WTC Bu.i.Id§ng,
}:€.'.,G. Raad,
Efiangalora –«» 568 €}{}'}. …§€¢$§}<3r1tE@::£is.
§w'§:'E%Z§"Er§ flflfifi?
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e
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wtzy {ha iicenge of the appeiiant. itseif s}i1c::3,1V£Vs:i1_ ;.*:_V<_3t: bfi
caflcefied.
p@1″2a£g§ under S&<:i:io11 01:' \'%r1j:é:._$§ct. '..j,$¢'1";C€1y4Ii:é{*1»;.V {$.16
Sfifilfi resulted in the
0I'd€3I' levying av 011 {ha
appeilant–1ic<V-3:156 A f1::+L11'}.d that the
appefiantfs"i?3i%c§}x{<§::1c::;f1'§; as an abettor in
the act: £3*;.**efi;¥»§ré1£3ing the goods for the
TA " :1:%;i駧rfimg, :1o:r1»-e111:it1ed duty
{§1"a:%?""..béi£3i: é::'£C; — '
'Fhé""aggr2ev&& ii{§z3.,
mmmfmaim MWM £;é3%m'”§’ W mwawmm mm mm”? W mmflmm awmgraw azmm” W mwmgs-=
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S; “he E+”‘ir$t fixppeiiate Authority ~» aha
‘:5j«fO¥iif§1i4SSi{}1}€f’ E'{3:..z5iG1:1$ {Appeais}, Eangaiorrgz, thaugh
V fifirugzgi the i{iV€3}V€1I}€I1¥;1 0:’ the appeiiarxt as an abettar
zmd as; izyiisaiézi by the éfirigizzai .:§11f.§”§{}i’§{}z’ Eevjs: :2?
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DIS!!!
7′. Sri.\f.}~'<Z, Ba1asubrama1'1i, iearr1.6(i1 . ('3{}unse1
app€a3'i11g {hr the appeiiam: submits i
mis–de<:1ared the Va}ueg0:_j 3:11:25" ._gUantitj§ £126; gcsfids
smight to be exported; tA19vi;eiw'£:":'i;E"_1xe Vifxad naereiy
gone on and acted–._._ét3 pér 1-t.}:1L'é' ~.i:2. Structions of its client
arid there was abgoiu-teiy 11o""j11S'fi §iéat30n in levymg
Rs. 58,008] – or: %t.h§é:" ngtgfijnable.
8. It is fdrVVVu1″gi1igV_.SiLi<:}i'"s§ii31i:is3i0r1 and g1'mm<'is,
the appeiiafgfiiv I_1as :::sTi's;ed' éubsfantiaj questions sf
in this appeal as indicated
in 31113 1':1.€:!I;'_10,i':s'::-."41:'("i:;'éIi3Ei'ai£"'appeal, which rfiada as fQ}IOWS:–
§:i32Le:§:m?zhe Hon'b£e fnbunaz was correct
A AA i:'*~z._ rééucing the penalty to Es,50K,Q00f-»
' Rs,2,flG,00G/"'– in the absence of any
.. positive evidence to estabiish
contumacious roie by the appefiant in the
'ms
3E$»§"\x..'/1' 3 -u.»,;m,: h ,.-W'
attempt ta export, by the axpozferg by
resarting R3 mis-decIa.ration and zmfler
zéaéuczzinn F'
é//J
absoiljteiy I10 justificatian for 1€:V_Vi1'1g '7{f€Hai?3?" 0r{"'–.__
the appellant; that the appe}iant:.h$f.{i 014*-. u
penaiiiy" __111,£i%: 1s:i?e1}4_V :V.¥j1é""'i'educed penalty of
'=aw,-wwmz WK" wmammmimmfl mM,:vw %.Mxm#wN'§ M3' m..fi¥£N£5M.£%&fi% Mmwifl KJ%.§§§§5'§'"§"
57
“M8 WM’ 3291′ EPA «E ‘final-V’
f€V4J(‘”§xLU*61f:\’£§=@”‘%fG»&””¥}L¥I”€hfl”‘h E |I€fi”H?’lI $8 “§e¢’%fl”?:a¥’fi’& Pi ‘5’f5IW.?X !¥9a@”‘Y(>.3″lnW’1’€::3″”?D$i’P’\¥.fi*i..;.’L”‘%. ii §:é4″>I ‘5’
-5-
Whether the Hof;’b£e Tribunai was
in holding that the appeélant ”
exercise fine diligence H
shipping bills while, wzzpazd %£ia”;}ie:i’.’;;g;.£é;e,§;;5i V
Scrutiny fig
Commtss toner’ _r when’ ” ._ iizézy _we2:.{id’ E53′ ‘
examined by “%apprc:is;%2r”A hr “the
examiner?’ A . ,2
Whether T.Hcé~.?jt’I:Z¢: was mrrect
in holding.. .t};¢1t to be net
irfnocgfiit ground of the
riizjéséhief» “£>jei2*’t”5;r,.__g::€§;%§17tr;.it’teci’ to by the
j, _ “e,’¥:p_iz2f the absence of any
— xé’z,?ii.i.?efi.ce’ R’ ‘ V…
‘ % Wizéfféér»éfi1é ;E”:3″i:}rfl2Ze Tribuzzai was aorrecf
= if: hgé§di?’:,gV’i}iat the appeiiamf to be liabie
fafpezzatiiy af R3.550,G00/ « alrzsence of any
-. efiéide’z’1e::5 to estabizlsh conspiracy with ‘me
éxjfiofief is Q6: higher amnunt E0 draw
‘ L’ back ?
Wmther .E~.i’9r:,’%Ze fiwibunai was mfiecf in
restricting the penaéty £9 ,%?$,50,,98C3f- $12
the agméiants for me sins Gf the exporter
in the absence cf any materiafi £0 Show
any interest gr’ gain; ether than norrnai
agency remuneratzlan P
Wkether £323 Hi9r:.’bIe fiibunai was correct
:23: pafzaiizing that {he appeiiarzt in Qf
3;;
3
3?
as
x
9%
-7-
Rs, 51.3′, 090/ – in the absence of
allegation cf the appellants ”
the Czzstorns fiuf§’1£)?’iti€$ to exari;_ir1ce:Ar;}z2§; M
particaéarpackages ._ é
2?’. Whether the Hort’bZé»._T’ri§)m%a1’=;§vas”-c~ofirfe¢t”=2
in imposing penafity oj’..E€$-.50;O(;'”€3!.- u)h1é;n
there was no evidémae of
or que$t:I2r§abieV.Vb*eIi§;–:)iar_ emciitcztingj from
the rec:ord3::V~}?.. ” ‘4 V’ A
9. We-iiéhave §,I:i;;;j’L1g1ed orders and
heard ihe appelianti. We find
maneiii”~LIf§r:s(§ }ij§~§11&S¥;i:;}:1s 011:’ exaxzlinatioil in the
caI1 i<"':x§;._ of I'€{§t.1Ci1".Z£g the panaity 011 £116
app€i1a::i'§;. _ ,?;s,Vi3:2 fdif}e "'§§rSt instanse, it is not the '1'riE)u.11a}
Quad £é{zié'ci"t§1e penalty, on this ether hand, we find
~.:0i_3:1eI' at' the Triiaugial is in favitsur of the
*g§g&§gf5n& pmxfigrag RsQgfiL§GG/wififi§2fifimd§
WAm®wmwm®%%MWaTm%wm&fimwL
mmwmmm Méfifimi fiwfiié? W53 %§fiWN&"§"AW& Hfifizfl €T';@Ufi"%" $5 %%fl%%%%5?§&%fi», §%§<€Té3»§*§ fifiifiififi? Q? Iii
* ._h,é:$ committal an array &!"3(,'§ {ha Grfiez' is 8. p€{'Vf2}"'S€§
$5»
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arder as is sought to be H1363 (mt by the iearzieii
{i?Qti.i’Ti$€.i 223:’ {I16 appaiiaxm is nevertkzeless an <}r<:i&r,
ssszlizich is ix'; fawur :2?' the appr5:iia:":t ami 1101: against. {he
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