“18. From the above, it transpires that the Director, Shri Jimmy Mirchandani of M/s. Aries Agro Limited, Mumbai, was aware of the material fact that the elemental sulphur contained in the imported product Sulphur Bentonite was obtained from the refining of crude oil and also aware with the tariff classification of the product as evident from the evidences on record discussed above including the confessional statement of Shri Makrand Subandh, purchase Manager of M/s. Aries Agro Limited and he (Shri Makrand Subandh) was working under his directions and supervision and therefore, it appears that Shri Jimmy Mirchandani was instrumental in the duty evasion and knowingly and deliberately suppressed the facts and willfully misstated in the import documents presented before the Customs authorities with an intent to evade payment of Custom Act, 1962 is an omission on his part which has rendered the goods liable to confiscation under Section 111(m) of the Customs Act, 1962. Hence, the said acts on the part of Shri Jimmy Mirchandani have rendered him liable for penalty under Section 112(a) and/or 144A of the Customs Act, 1962. It also appears that he has knowingly and intentionally abetted to made, signed used the declarations, statement or documents, presented before the Customs authorities, which he knew were false and incorrect. Hence, the said acts on the part of Shri Jimmy Mirchandani have rendered him liable for penalty under Section 114AA of the Customs Act, 1962.”
