TMI Blog2015 (2) TMI 219X X X X Extracts X X X X X X X X Extracts X X X X ..... ds. It was observed by the ld. Commissioner that he had extended help to the importer in the massive evasion of duty. If he would have been careful, the duty evasion could have been avoided but he restrained to impose penalty under Sec. 112 of the Customs Act on these findings. When the ld. Commissioner has not imposed any penalty under Sec. 112 of the Customs Act, 1962 which provides that penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant under Sec. 117 of the Customs Act. In fact, as per the show cause notice, the proposal for imposing of penalty was made against the appellant under Sec. 112 of the Customs Act, 1962. In the impugned order it was found that penalty under Sec. 112 is not leviable on the appellant, therefore, penalty under Sec. 117 of the Customs Act is confirmed against the appellant. The contention of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l action as he is not concerned with the impugned goods. It was observed by the ld. Commissioner that he had extended help to the importer in the massive evasion of duty. If he would have been careful, the duty evasion could have been avoided but he restrained to impose penalty under Sec. 112 of the Customs Act on these findings. When the ld. Commissioner has not imposed any penalty under Sec. 112 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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