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2014 (6) TMI 125 - HC - CustomsPersonal Penalty on employee - appellant submitted that the penalty has been imposed on the basis of statement of co-noticee without independent corroboration. It was also urged that in the absence of recording of the statement of the appellant, no penalty could be levied - Held that:- It was not disputed that the appellant Shri Sushil Sharma was an employee as Assistant Commercial Manager and authorised signatory of M/s Fashion World International Ludhaina. He was looking after the work of import and export made by the above company. Investigation into the premises of the appellant company made by the department revealed that polyester fibre did not reach the factory premises. Shri Sushil Sharma had knowledge about non receipt of the goods in the factory. It was noticed by the Tribunal that since the appellant was fully involved in the affairs of the company, his role could not be ruled out in causing loss of duty to the customs. Therefore, considering the totality of facts and circumstances of the case, the Tribunal reduced the penalty from ₹ 6 lacs to ₹ 2 lacs in case of the appellant - appellant has not been able to show that the said findings are illegal, perverse or erroneous in any manner. Consequently, no substantial question of law arises - Decided against appellant.
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