Case Law Details
Amit Nagi Vs Principal Commissioner of Customs (CESTAT Delhi)
CESTAT Delhi held that as evidenced, appellants believed Sh. Rajan Arora in good faith and were also not aware about the mis-declaration/ under-valuation of the goods imported. Hence, penalty u/s 112(a) of the Customs Act reduced from INR 12 Lakhs to INR 50,000.
Facts-
The appellant, Sh. Amit Nagi, proprietor of M/s Dev International and the other appellant Sh. Ravinder Puri is a middleman/ facilitator who facilitates the traders engaged in import /export. It is alleged that the appellant, on the advice of Ravinder Puri, allowed the use of his IEC code for import to be made by Sh. Rajan Arora.
It was alleged that the gross weight of the container imported was found to be 8890 Kgs. in excess of the declared weight and the goods were declared as disposable cups, whereas, on examination ladies readymade garments and disposable glass/ cups were found.
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