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2015 (6) TMI 1088 - AT - CustomsClandestine clearance of imported goods - Rerolling & Heavy Melting Scrap - forged DEPB srips - Held that: - it is evident that the appellant is not connected with preparation of the forged DEPB Scripts and also preparation of the Bills of Entry. Hence in my view, since the involvement of the appellant in the fraudulent activities have not been proved with any tangible evidence, the proceedings initiated against him for imposition of penalty will not be justified. Therefore, penalty imposed in the Adjudication order as well as confirmed in the impugned order is not legal and proper, and as such, the appeals are allowed by setting aside the impugned orders - appeal allowed - decided in favor of appellant.
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