- (1.) Heard learned counsel for the parties and perused the relevant material.
(2.) The appellant, Commissioner of Customs (Adjudication), Mumbai had set the law into motion by issuing a show cause notice dated 13-12-1994 alleging that in respect of consignment imported into the country under Bill of Entry No. F-4316 there was a mis-declaration of the imported goods by the importer - M/s. Ram Metal Industries. There were three addendas to the aforesaid show cause notice, dated 23-4-1998, 15-5-1998 and 25-8-1998. In the aforesaid show cause notice similar allegations were levelled with regard to import by two other entities i.e. M/s. Natraj Metals and M/s. R.K. International under Bill of Entry Nos. F-4120 and 3058, dated 21-7-1993 and 4-6-1993 respectively. It was further alleged in the show cause notice that the importers mentioned in the Bill of Entry were mere name-lenders and not the real persons who had made the imports. Accordingly, confiscation of the goods was proposed along with levy of penalty and the duty payable. This was notwithstanding the fact that the goods imported under Bill of Entries No. F-4120 and 3058 had been cleared and only the goods imported against Bill of Entry No. 4316 was available and accordingly seized.
(3.) The adjudicating authority, namely, Commissioner of Customs, on consideration of the replies to the show cause sent by the noticees and after hearing the parties, found that the show cause notice in respect of Bill of Entry Nos. F-4120 and 3058 to be unsustainable. Insofar as the Bill of Entry No. 4316 is concerned, the adjudicating authority held one-Solly Perumal, Customs House Agent, to be responsible and made him liable for payment of penalty of Rs. 25 lakhs.;