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2016 (12) TMI 200 - AT - CustomsLevy of penalty on co-noticee - Rejection of transaction value - demand of differential duty of ₹ 5,60,481/- - imposition of penalties on Shri Uttam Chand Sawal Chand Jain, M/s.Devasai International, Shri M.Ritesh, Shri T.R. Bhoopalan and M/s.Santon Shipping Services - import of "Glass Chatons" - Held that: - The Tribunal's decision in the case of S.K. Colombolowala Vs CC [2007 (7) TMI 514 - CESTAT, MUMBAI] relied upon by learned advocate has put forth the ratio that proceeding against the co-noticeee comes to an end once the matter concerning the main person has been settled by Hon’ble Settlement Commission. However, in the instant case, the Hon’ble Settlement Commission themselves have, in its order, clearly elucidated that adjudicating authority was free to proceed against other co-noticees in the SCN. This part of the order of Settlement Commission has attained finality since the same has not been challenged or stay thereof was obtained from the competent forum - Coming to the appeal of M/s.G. Devasai International and T.R. Bhoopalan, I note that in the impugned order Commissioner (Appeals) has already reduced the penalties to considerable extent as indicated herein above. I do not find any reason for further interference in respect of the penalties imposed on M/s.Devasai International and Shri T.R. Bhoopalan. They are fair and just with respect to the roles played out by them in the entire matter and also the findings with regard to the said persons. With respect to the penalties under Section 112 (a) and Section 114AA imposed on Shri M.Ritesh, I find that the same requires a revisit. The role of Shri Ritesh, is only as a middleman. While the said paragraph does mention that he has also involved himself in the clearance of the goods, there is no allegation that the said appellant has in any way put his hand or signed any of the Customs documents. This being the case, and especially, considering that the main player in the entire matter has already settled his case with the Settlement Commission. The other penalties on M/s.G.Devasai International and Shri T.R. Bhoopalan have also been considerably reduced by the lower appellate authority. The department has also not filed appeal either against the order of the original authority or against the impugned order. In these circumstances, I set aside penalties under Section 112 (a) and Section 114AA of the Customs Act imposed on Shri M.Ritesh. Appeal filed by M/s.G.Devasai International and Shri T.R. Bhoopalan are dismissed - Appeal filed by Shri M.Ritesh is allowed - appeal disposed off - decided partly in favor of appellant.
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