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884 EXCISE LAW TIMES [ Vol. 372

case by not only lending the IEC but also by giving an NOC for change in the
name of the importer. Accordingly we find that the case law cited is not applica-
ble.
7. In view of the above, in respect of Appeal No. C/85715/2013 we re-
duced the penalty imposed on Shri Naresh M. Dudhela to Rs. 25,000/- and in
respect of Appeal No. C/85716/2013 we reduce the penalty imposed on Shri Ra-
jesh P. Joshi to Rs. 20,000/-
(Pronounced in the open Court on 6-12-2019)
_______

2020 (372) E.L.T. 884 (Tri. - Kolkata)

IN THE CESTAT, EASTERN BENCH, KOLKATA
[COURT NO. II]
S/Shri P.K. Choudhary, Member (J) and P.V. Subba Rao, Member (T)
BIKASH SAHA
Versus
PRINCIPAL COMMR. OF CUSTOMS (PREVENTIVE),
KOLKATA
Final Order Nos. 76874-76875/KOL/2019, dated 12-12-2019 in Appeal Nos.
C/77302 & 77314/2019
Confiscation, redemption fine and penalty - Goods imported in excess
of what was declared in the Bills of Entry and other documents - Goods im-
ported from Bangladesh as per the South Asia Free Trade Agreement (SAFTA)
- Only the excess quantity of goods which have been imported by them with-
out declaring in any of the documents not covered by SAFTA certificate and in
violation of Customs Act, 1962 - Excess goods and not the entire consignment
liable to confiscation under Sections 111(e) and 111(l) ibid - Amount of re-
demption fine as well as the penalties imposed by the impugned order upon
the appellants need to be proportionately reduced - Sections 112 and 125 of
Customs Act, 1962. [paras 13, 15, 17]
Appeals partly allowed
REPRESENTED BY : Shri Arijit Chakraborty, Advocate, for the Appellant.
Shri A.K. Singh, Authorized Representative, for the
Respondent.
[Order per : P.V. Subba Rao, Member (T)]. - Heard both sides and pe-
rused the records.
2. The appellants in these cases are importers of readymade garments
from Bangladesh. After importing, they have filed Bills of Entry with the Cus-
toms authorities at the Petrapol Land Customs Station. The Bills of Entry were
assessed and during examination it was found that the appellants had imported
goods in excess of what were declared in the Bills of Entry and other documents.
The goods imported from Bangladesh are exempted from payment of duty as per
the South Asia Free Trade Agreement (SAFTA) by Notification No. 99/2011-
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