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2018 (1) TMI 831 - AT - CustomsPenalty u/s 112(a) of the CA, 1962 - scope of SCN - case of appellant is that there was no allegation in the notice to the effect that the appellant had abetted anybody else in violating the provisions of the Customs Act and the Import Trade (Control) Regulation - Held that: - Deputy Commissioner has travelled beyond the scope of the SCN as there is no allegation in the notice that the appellant had abetted with anybody else in the alleged violation of the customs Act read with Import Trade (Control) Regulation. The main allegation in the Notice was that the Appellant was the real importer who had used Lakshan Electronics as a dummy and it is on this basis that the duty was sought to be demanded from the Appellant and not from the importer. The Revenue has not placed on record any credible evidence to prove Appellant s complicity in the ITC violation of the importer. It has already been held by the Commissioner (Appeals) in the appeal filed by the importer that a mere statement is not sufficient evidence to prove the charge of under-valuation. Since the Revenue had accepted this order of the Commissioner (Appeals) the statement of the Appellant cannot be relied upon as the sole basis for imposition of penalty - penalty set aside. Appeal allowed.
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