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2016 (5) TMI 189 - CESTAT MUMBAI

2016 (5) TMI 189 - CESTAT MUMBAI - TMI - Waiver of penalty - Appellant, a G Card Holder involved in the customs clearance of consignment - Mis-declaration of imported goods with respect to description, quantity and value of goods - Settlement Commission reduced the penalty from ₹ 5lakhs to ₹ 10,000/- Held that:- it is clear that the appellant was aware of the actual importer and knowingly he has handled the documents of IEC holder who was not the actual importer. Therefore even thoug .....

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Saibaba Traders the penalties of ₹ 50,000/- and ₹ 10,000/- respectively were imposed. Even applying to the same ratio, the Ld. Commissioner (Appeals) has rightly reduced the penalty substantially from ₹ 5 lakhs to ₹ 10,000/-. The Ld. Commissioner (Appeals) has followed the settlement order in its entirety which does not require any interference, therefore the impugned order is upheld. - Decided against the appellant - Appeal No.C/88650/2014 - A/87240/16/SMB - Dated:- 29-3 .....

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, the appellant filed this appeal for waiver of penalty of ₹ 10,000/-. 2. The fact of the case is that the appellant Shri Ashok B. Tiwari is the G Card Holder and Power of Attorney Holder. He was involved in the customs clearances of the consignment. On examination, it was found that the imported goods were mis-declared with respect to the description, quantity and value of the goods. As per the observation of the lower authorities the role of Shri Ashok G. Tiwari is that he was aware abou .....

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on order reduced the penalty on the appellant from ₹ 5lakhs to ₹ 10,000/-. 3. Shri Divesh Tripathi, Ld. Counsel for the appellants submits that in the decision of S.K. Colombowala Vs. Commissioner of Customs (Import) 2007 (220) E.L.T. 492 (Tri.-Mumbai) this Tribunal has held that once the case of main person is settled by the Settlement Commission, the case stands settled in its entirety and such a case then cannot be adjudicated in respect of other co-noticees. In view of this judgm .....

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