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2024 (1) TMI 145 - CESTAT AHMEDABADValidity of order of forfeiture of security deposit and imposition of penalty - charge of mis-classification by the importer - HELD THAT:- In the present case the appellant was imposed with the penalty of Rs. 50,000/- and also their deposit was forfeited only on the ground that the appellant was involved in connection with the offence committed by M/s. Ridava Petrochemicals Pvt. Ltd. The case of RIDAVA PETROCHEMICALS PVT LTD VERSUS C.C. -KANDLA [2023 (3) TMI 842 - CESTAT AHMEDABAD] has been decided by this Tribunal in the favour of the importer. From the above decision, it can be seen that the entire foundation of the present is the case of alleged mis-classification by M/s. Ridava Petrochemicals Pvt. Ltd in respect of the imported goods which was handled by present Custom Broker - Since, the case of M/s. Ridava Petrochemicals Pvt. Ltd has been quashed by allowing the appeal, the entire foundation itself got demolished. Therefore, no consequential punishment can be given to the present appellant. The impugned order set aside - appeal allowed.
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