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2019 (9) TMI 126 - CESTAT ALLAHABADImposition of penalty u/s 112 and 114 of CA - import of second-hand photocopiers - Violation of import condition - non-fulfillment of export obligation - no authorization for DTA clearances - penalty on Shri Hemant Gogia - HELD THAT:- He was made Director of M/s. PTLPL on 30-7-2003 and resigned on 30-8-2003 i.e. within a period of one month. However, the imports were made by M/s. PTLPL in the year 2004-2005. Appellant was not even the Director of the said importer company. Even while discussing his role, the Commissioner has not attributed any role to him or show that he was an abettor to the violations committed by M/s. PTLPL - the imposition of any penalty upon him is neither justified nor warranted - penalty set aside. Penalty imposed on Shri Vimal Kalra - HELD THAT:- In spite of the fact that he was one of the Director of the importing firm, Revenue has not shown his active involvement in the import of the goods. The appellant has submitted that he was running a photocopier shop in Kanpur and he was lured to become the Director of the firm. He was not associated with the day to day work of the firm and is not connected with the import of the photocopiers and subsequent fraud by M/s. PTLPL. M/s. PTLPL had already been imposed penalty equivalent to the duty confirmed - except the fact that the appellant was director of the importing firm, there is neither any allegation nor any evidence to the effect that he was the one who was managing all the affairs of the company. As such being a sleeping director by itself, when the importing firm has already been penalized, it would not invite any penal action against them - penalty set aside. Appeal allowed - decided in favor of appellant.
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