Case Law Details
Rakesh Dhamir Vs Commissioner of Customs (CESTAT Delhi)
Learned Commissioner (Appeals) recording the finding that the appellant had evidently involved himself in the illegal export of non-basmati rice and have also admitted his role in so many words in his various statement recorded, and also have explained the details of modes operandi. Accordingly, the appeal was dismissed upholding the imposition of penalty. Being aggrieved, the appellant is before this Tribunal.
CESTAT observed that it is evident that this appellant have knowingly connived for money with Sh. Sinder Pal and Sh. Abhishek Gupta and others, in the export of prohibited goods, non-basmati rice, by resorting to mis-declaration and fraud. Further, admittedly in the course of various statements recorded on different dates from this appellant he has admitted the modus operandi and have stated in detail the modus operandi as well as the amount of remuneration he was getting from Sh. Sinder Pal, which leads to the conclusion that he had connived with Sh. Sinder Pal and Sh. Abhishek Gupta in the export of prohibited goods for money.
Accordingly, CESTAT confirm the penalty imposed upon Appellant but in the facts and circumstances reduce the penalty from Rs. 8 lakhs to Rs. 4 lakhs.
FULL TEXT OF THE CESTAT DELHI ORDER
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