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2016 (3) TMI 774 - AT - CustomsImposition of penalty - Section 114 (i) of the Customs Act, 1962 - Aiding and abetting the fraudulent export - Held that:- separate proceedings were initiated against the same appellant arising out of the same set of facts and circumstances resulting in imposition of a separate penalty of ₹ 2 crores upon him. The appeal filed by the appellant against an earlier order, which relate to same set of investigations, was considered by the Tribunal. Inasmuch as the earlier appeal of the same appellant and the present appeal arise out of the same investigations including the same exporters and the same statements, the penalty imposed upon the appellant is set aside. Also as the appellant was a resident of Dubai, the Customs Act is not applicable against a person residing outside India followed by the Tribunal in a judgement in the matter of Shafeeq PK v. CC, Cochin [2015 (9) TMI 1257 - CESTAT BANGALORE]. Therefore, the relief has been granted to the assessee on this ground also and the penalty is set aside. - Decided in favour of appellant with consequential relief
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