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2016 (5) TMI 438 - CESTAT NEW DELHIImposition of penalty - Appellant submitted that he has resigned from M/s. Infocall Solutions Pvt. Ltd. on 4-7-2006 and is no way concerned with the activity of said company, therefore, penalty on the appellant is not imposable in the absence of any statement of appellant is recorded and moreover, no examination of the witnesses has been given to the appellant to impose penalty. - Section 112 of the Customs Act - Period of dispute is 8-2-2006 to 11-3-2006 Held that:- appellant has resigned from the assessee-company on 4-7-2006 although import took place before that date but no statement of the appellant has been recorded for imposition of penalty. Moreover, if statement of other persons have been relied upon, the cross-examination was required to be given to the appellant which is also not given. Hence, principle of natural justice has been violated by the adjudicating authority. Therefore, in the absence of any inculpatory statement of the appellant, penalty on the appellant is not imposable. Impugned order qua imposing penalty is set aside. - Decided in favour of appellant
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