T.S.Sivagnanam, J. - (1.)These appeals are directed against the common order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Chennai in Appeal Nos.C/41896 to 41898/2015 in Final Order Nos.40756 to 40758 of 2017 dated 12.5.2017. The appellants in these three appeals are Mr.G.Masilamani, M/s.Transquare Clearing and Forwarding and Mr.V. Sundaramoorthy, who was the clerk working under the said Mr.G.Masilamani (appellant in CMA.No.1901 of 2018).
(2.)The Directorate of Revenue Intelligence (DRI) issued a show cause notice dated 012014 under Section 124 of the Customs Act, 1962 (hereinafter referred to as the Act). In the said show cause notice, there were eight noticees, of which, the appellant in CMA.No.1901 of 2018 is the third noticee, the appellant in CMA.No.1902 of 2018 is the fourth noticee and the appellant in CMA.No.1903 of 2018 is the fifth noticee. The allegation pertains to smuggling of red sanders under the cover of magnesium sulphate in HDPE bags. The said show cause notice proposed imposition of penalty on all the three appellants under Section 114 of the Act.
(3.)The appellants submitted their replies dated 11.2.2015, 09.4.2015 and 11.2.2015 respectively. After considering the said replies and affording an opportunity of personal hearing, during which, the appellants were represented by their respective authorized representatives/advocates, the Commissioner of Customs, Chennai-IV, by an Order-in-Original dated 29.5.2015, confirmed the proposals in the said show cause notice and imposed penalty of Rs. 10 lakhs on the said Mr.G.Masilamani, proprietor of M/s.G.Masilamani, Customs House Agent (CHA), Rs. 5 lakhs on the said M/s.Transquare Clearing and Forwarding and Rs. 10 lakhs on the said Mr.V.Sundaramoorthy, apart from confiscating the goods.