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882 EXCISE LAW TIMES [ Vol. 372

consideration - Penalty levied cannot be comparable to penalty imposed on
actual perpetrators of offence - Penalty imposed reduced to ` 20,000 - Section
112 of Customs Act, 1962. [para 4]
Penalty - Reduction of - Fraudulent import of chemicals - Shri Naresh
M. Dudhela arranging various IECs including that of M/s. Ravi Enterprises for
monetary consideration and receiving consideration of 1.5% of value in return
- Since, no specific allegations of his role other than arranging for IEC of
M/s. Ravi Enterprises, brought on record, case requires reconsideration of
quantum of penalty - Penalty imposed reduced to ` 25,000 - Section 112 of Cus-
toms Act, 1962. [para 5]
Appeals disposed of
CASES CITED
Atul D. Sonpal v. Commissioner — 2012 (275) E.L.T. 248 (Tribunal) — Distinguished ............... [Para 6]
Hamid Fahim Ansari v. Commissioner — 2009 (241) E.L.T. 168 (Bom.) — Distinguished ......... [Para 6]
REPRESENTED BY : Ms. Pooja Reddy, Advocate, for the Appellant.
Shri Dharmendra Singh, Supdt. (AR), for the
Respondent.
[Order per : P. Anjani Kumar, Member (T)]. - On a specific intelligence
gathered to the fact that Shri Kaushal Anil Shah (Proprietor of M/s. Shlok Chem-
cials and M/s. Rose Chemicals) and his associates were engaged in fraudulent
import of various chemicals in the name of various IECs lent to them by others
for a consideration, DRI has investigated, inter alia, into the import of 200 M.T of
“Melamine Crystal” under the name of M/s. Ravi Enterprises. On conclusion of
investigation it was found that the value of the consignment was misdeclared in
addition to the misuse of IEC. A show cause notice dated 30th June 2009 was is-
sued to various parties. Additional Commissioner vide order dated [7-11-2012]
has confirmed the revaluation of the consignment at Rs. 1,54,34,090/- and recal-
culated the duty payable to be Rs. 33,21,880/- while allowing the goods to be
redeemed on payment of a fine of Rs. 25,00,000/- . He also imposed penalty of
Rs. 9,58,320/- on the importer i.e. M/s. Synthetic Chemical Industries under 114
(A) of Customs Act, 1962. He also imposed a penalty of Rs. 1,00,000/- on Shri
Rajesh Pravinchandra Joshi, Proprietor of M/s. Ravi Enterprises; Rs. 1,50,000/-
on Shri Kaushal Anil Shah proprietor of M/s. Shlok Chemicals; a penalty of
Rs. 1,25,000/- on Shri Naresh Mathuradas Dudhela and a penalty of
Rs. 10,00,000/- on Shri Surendra Radheshyam Choudhary. On an appeal filed by
the appellants in the present set of appeals i.e. Shri Rajesh Pravinchandra Joshi,
Shri Naresh M. Dudhela, Commissioner (Appeals) vide order dated 7-11-2012
and 12-11-2012 confirmed the penalties imposed by the original authority.
2. Learned Counsel Ms. Pooja Reddy, appearing for Shri Rajesh P. Joshi
submits that the case pertains to mis-use of IEC pertaining to his company i.e.
Ravi Enterprises; Shri Surendra Radheshyam Choudhary has misused the same
and Shri Choudhary admitted the same in his statements dated 23-12-2008, 27-1-
2009, 8-4-2009 and 17-6-2009; he also admitted that an NOC was prepared by him
creating a letter-head in the name of M/s. Ravi Enterprises for the purpose of
amendment in the IGM Ltd. Learned Counsel submits that Shri Joshi has not ne-
gotiated the price; has no role in filing the documents; placing the orders etc. and
the impugned goods also do not belongs to him. None of the evidences brought
by DRI were specific to the import in question; the statements were also generic.
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