TMI Blog2007 (8) TMI 142X X X X Extracts X X X X X X X X Extracts X X X X ..... shall be returned - C/1097/2004-Mum - A/1107/2007-WZB/C-IV/(SMB) - Dated:- 10-8-2007 - [Order]. - Heard both sides. This appeal is directed against an order dated 21-8-04 passed by the Commissioner of Customs, CSI Airport, Mumbai wherein the appellant had been imposed penalty of Rs. 25,000/- under Sec. 112(a) (b) of the Customs Act, 1962. The brief facts of the case are as follows. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5,052/-. The statements of the concerned persons were recorded. The investigation disclosed that the invoices submitted by the appellants along with bills of entry, showed different values and weights for the same consignment of beads. There were additions and alterations in the original copies of DDRs after making payments to the State Bank of India, and an inflated amount was recovered by the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er it is pointed out that the delivery of the goods has been taken by the importer after paying duty. The importer also had cleared 144 consignments earlier. Therefore, imposition of penalty on the courier company does not arise as per the principle laid down in the case of Collector of Customs v. Trivandrum Rubber Works, 1999 (106) E.L.T. 9 (S.C.) = 1999 (81) ECR 171 (S.C.). 3. Commissioner in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for imposition of penalty on the appellant and in the light of the aforesaid decision past conduct of the importer cannot be taken into consideration. Therefore, penalty imposed on the appellant is hereby set aside. In the result appeal is allowed with consequential relief. The penalty deposited vide stay order shall be returned forthwith to the appellant. (Pronounced on 10-8-07) - - TaxTM ..... X X X X Extracts X X X X X X X X Extracts X X X X
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