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2019 (5) TMI 1518 - CESTAT NEW DELHIWaiver of penalty imposed u/s 112 of Customs Act, 1962 - smuggling of prohibited goods - R-22 gas - Revenue has preferred this appeal, on the ground that audio files extracted from I-phone 5 of Shri Rupender Singh Chadha, the main conspirator, clearly demonstrate that he had conspired to smuggle the prohibited good, namely, R-22 gas - HELD THAT:- We are not in agreement with Revenue’s contention that the conversation proved respondent’s involvement in clearance of impugned consignment on the ground that When DRI intercepted the consignment, those had already been examined and passed out of Customs charge was already given by the inspector and the Superintendent. Thus, there is no allegation/ evidence of influencing any of the officer in clearing the container by the respondent. There is no evidence to suggest that the respondent was in contact with any of the other co-noticees. The DRI had resumed the mobile phones of Manish Jalhotra, Rupender Singh, Dinesh Kumar Badopalia, Shri Prahlad Singh, Shri Gulshan Singh and examined them during the course of investigation but in the entire Show Cause Notice there is no allegation about the respondent having ever been received or made any call to any of them. Also, No one, who has been indicted in the Show Cause Notice as conspirators, have ever insinuated the respondent in any manner. There are no discrepancy in the finding of Ld. Commissioner regarding that respondent was neither involved in assessment nor examination of the consignment, and hence had no direct or indirect role in the clearance of consignment and thus case of imposition of penalty under Section 112 had not been made out against him. There are no infirmity in the impugned order as far as it relates to respondent - appeal dismissed - decided against Revenue.
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