TMI Blog2016 (5) TMI 438X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant is recorded and moreover, no examination of the witnesses has been given to the appellant to impose penalty. - Section 112 of the Customs Act - Period of dispute is 8-2-2006 to 11-3-2006 Held that:- appellant has resigned from the assessee-company on 4-7-2006 although import took place before that date but no statement of the appellant has been recorded for imposition of penalty. M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts of the case are that appellant was the Director of 100% EOU namely, M/s. Infocall Solutions Pvt. Ltd., Mohan Co-operative Industrial Area, New Delhi. On 4-7-2006, the appellant resigned from the said company and later on went abroad. Investigation was conducted by the Customs Authority on 6-12-2006 in the premises of M/s. Infocall Solutions Pvt. Ltd., and thereafter a show cause notice was iss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant was the Director of the Company, therefore, penalty is rightly imposed. 5. Heard the parties. Considered the submissions. 6. On considering the rival statement, I find that appellant has resigned from the assessee-company on 4-7-2006 although import took place before that date but no statement of the appellant has been recorded for imposition of penalty. Moreover, if statement of other ..... X X X X Extracts X X X X X X X X Extracts X X X X
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