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2018 (8) TMI 964 - AT - CustomsRestoration of appeal - case of appellant is that they had not received the due notice for hearing from the Tribunal and they have come to know of the order only when they received the order - Held that:- It is evidenced by the records that they have resigned and the same was accepted well before the import of the impugned goods. Therefore, these two directors cannot be held responsible for commissions and omissions of M/s. Cochin Plastics Pvt. Ltd. The only findings given by the learned Commissioner was that he cannot escape from the liability of non-performing of the unit. No findings whatsoever have been given on his commissions or omissions with reference to the import of the impugned goods. Under the circumstances, the penalty levied on him also appears to be not sustainable. Applications for restoration of appeals are upheld - Penalties set aside.
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