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2015 (5) TMI 1004 - AT - CustomsLevy of penalty - CHA - appellant was made co-noticee, wherein it was alleged that the appellant Shri Sanjay Kashikar filed the Bill of Entry in a casual manner and failed to exercise due diligence to ascertain the correctness of the information regarding true nature of the same. It was also alleged that the importer and the appellant deliberately attempted to clear the goods on payment of zero duty by mis-declaring the goods with the intention to evade payment of duty, thereby making it liable for confiscation under Section 111(m) & (o) of the Customs Act, 1962. Accordingly, it was alleged that the appellant appears to be liable for penalty under Section 112(a) & 114AA of the Customs Act, 1962. Held that:- the issue is settled by the main party, before Settlement Commission. The issue is also squarely covered by the majority decision of this Tribunal in the case of S.K. Colombowala [2007 (7) TMI 514 - CESTAT, MUMBAI] , wherein this Tribunal has held that once the case is settled by the Settlement Commission, it is settled in its entirety and such a case then, cannot be adjudicated qua other co-noticees. As regards imposition of penalty under Section 112 on the co-noticee, it was held that cases against all co-notcees comes to an end once order of settlement is passed in respect of the person entitled to file an application before the Settlement Commission, hence penalty imposed on the appellant cannot be sustained. - Decided in favor of appellant.
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