TMI Blog2014 (4) TMI 195X X X X Extracts X X X X X X X X Extracts X X X X ..... ated the appellant from imposition of penalty - Therefore, the observation of the Commissioner (A) “without prejudice to taking further action against them, if necessary, and if found that they have also connived/colluded in the fraud committed in this matter, on conclusion of the investigations directed above” are not warranted -Thus, that part of the order is set aside - Appeal disposed of – De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported any consignment through M/s UPS Jetair Express. Therefore they filed an appeal before the Commissioner (Appeals) on the premise that as they are not the importer and somebody has played a fraud by using their name in importing the impugned goods and, therefore, penalty be waived. The Commissioner (Appeals) passed the following order: In view of the facts and circumstances of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has accepted their contention and arrived at a decision that the penalty is not imposable on the appellant. Therefore, the Commissioner (Appeals) has exceeded his jurisdiction by making the observation that action be taken against the appellant if they found have connived/colluded in the fraud in the matter. 4. Heard the counsel and perused the matter. 5. As the ld. Commissioner (Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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