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2023 (7) TMI 1174 - AT - CustomsLevy of penalty u/s 112 (b) of Customs Act, 1962 and Rule 209 A of Central Excise Rules, 1944 - penalty imposed on appellant being mediator acting as a broker in dealing with all trading of advance licence which was forged or obtained fraudulently. HELD THAT:- The appellant has acted as broker between the seller of advance licence which are either forged or obtained fraudulently. Under the identical set of facts there were many cases made out. In one of the case decided by this Tribunal’s majority decision, the appellant having the same alleged role, the penalty was set aside. In this case of the appellant himself T.S. MAKKAR VERSUS COMMISSIONER OF CENTRAL EXCISE, SURAT [2012 (10) TMI 981 - CESTAT AHMEDABAD], in the said decision there were difference of opinion between the Member (Judicial) and Member (Technical) thereafter on the basis of the third Member’s view, the matter was finally decided by the majority order - The third member held that Since, none of the acts referred to in Section 112(b) of Customs Act, 1962 are proved against the appellant, imposition of penalty under Section 112(b) also cannot sustain. From the above decision it can be seen that the present appellant involved in the above case was similarly placed broker for advance licence and by the majority decision, the penalties were set aside - since same facts and issue were involved, following the aforesaid decision in the present case also the penalties are not sustainable. Appeal allowed.
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