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2018 (6) TMI 347 - AT - CustomsPrinciple of jurisprudents - KVS Scheme - blanket immunity - Penalty u/s 112B on co-noticees - violation of import conditions - misuse of the exemption extended vide Sl. No.30 of Notification No.21/2002-CU - Held that:- The act committed by three of the present appellants is an act in addition to that as were committed by the remaining Noticees the appellants cannot be entitled for the blanket immunity. Otherwise also the immunity from prosecution has not been granted even to Mr. Lalit Goyal, the Proprietor of main Noticee M/s. Pioneer Soap and Chemicals. The penalty has simultaneously been imposed upon the remaining Noticees/ applicants of 127 B Customs Act. In addition, the Settlement Commissioner has granted liberty to the Revenue to take the appropriate action against the remaining Noticees i.e. the appellants herein. The benefit of KVS Scheme cannot suo moto be extended to the appellants - appeal dismissed - decided against appellant.
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