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TMI Blog2014 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty of Rs. 25 lacs imposed on the respondent under Sections 112(a) and 112(b) of the Customs Act, 1962. 2. The appeal of the Revenue was admitted on the following substantial question of law formulated by the Court. "Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in setting aside penalty of Rs. 25 lacs under Section 112(b) of the Customs Act, 1962 on the respondent?" 3. We heard learned Senior Standing Counsel Mr. R.J. Oza assisted by learned Advocate Ms. Rujuta Oza for the Department, and learned Advocate Mr. Paritosh Gupta holding the brief for learned Advocate Mr. Paresh M. Dave for the respondent. 4. The relevant facts are that the respondent was working wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had played active role in misappropriation of the imported goods. 4.3 As per the case of the Department, respondent was authorized to act on behalf of said Trust, but he had no authority to sign on behalf of the Shivam Development Trust. The respondent had confessed in his statement that he used to put white ink on the names of the importers replacing those names either by Radha Textile, Mumbai or Radha Textiles Pvt. Ltd., Panipat, according to the Department. It was also the case that he had knowingly forged the documents of Bills of Entry and that for the acts of omissions and commissions, he was in connivance with trustee one Shri Shantilal Jain and one another Shri Motilal Sharaf, who had approached seeking the consignments of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aritable Trust and Shri Shantilal Jain, Trustee, learned advocate Shri P.M. Dave fairly agrees that there is enough material on record to show that Shri Shantilal Jain allowed one Shri Motilal Saraf to import the goods under the claim of exemption in the name of his trust M/s. Nopaji Lakhmaji Charitable Trust with the full knowledge that a part of the said goods so imported would actually be sold. In fact, Shri Shantilal Jain was aware of the fact that even prior to the said import that it is with an ulterior motive of making profits. He was also aware of the transportation of goods from Kandla to Delhi." "8. As regards penalty of Rs. 25 lakhs imposed on Shri Dev Kumar Kapta, we find that he filed two bills of entry in the name of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal may reach, it has to spell out in support of its order proper and adequate reasons.
6.1 Reasons are a soul of any judicial order and good and proper reasoning makes its body strong. That being lacking in the impugned order, we hereby remand the matter to the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad directing it to decide the matter afresh after giving notice to the parties and hearing them. The Tribunal is directed to pass a reasoned order.
6.2 As per above discussion, we hold that the Tribunal committed an error in passing the impugned order. The question formulated above is accordingly answered in affirmative.
7. The appeal stands allowed in aforesaid terms. X X X X Extracts X X X X X X X X Extracts X X X X
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