TMI Blog2016 (8) TMI 305X X X X Extracts X X X X X X X X Extracts X X X X ..... ty under section 114 of the Customs act, 1962 – no penalty attracted – decided in favor of appellant. - Appeal No. C/226-227/2007 - ORDER No. FO/A/75733-75734/16 - Dated:- 3-8-2016 - Shri H.K.Thakur, Member (Technical) And Shri P.K.Choudhary, Member (Judicial) Shri S.K.Mehta, Advocate Shri Sukhendu Bhattacharya, Advocate for the Appellant Shri S.K.Naskar AC(AR) for the Respondent ORDER Per Shri H.K.Thakur 1. These Appeals have been filed by the appellants Shri Subhas Bose and Shri S.Santra against Order-in-Original No.KOL/CUS/PORT/7/07 dt.13.06.2007 under which a penalty of ₹ 5.00 lakhs each has been imposed upon the appellants under Sec. 114(i) of the Customs Act, 1962. 2. Shri Sukhendu Bhattacharya (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y verification to establish the correctness of exports. He made the bench go through paras-47.4, 59 60 of the Order-in-Original dated 13.06.2007 to argue that penalties have been correctly imposed. Learned AR thus strongly defended the order passed by the lower authority. 6. Heard both sides and perused the case records. The issue involved in these proceedings is whether penalties can be imposed upon the appellants under section 114 of the customs Act, 19672. DRI intercepted certain containers which were found to contain Red Sanders against a declaration of Cast Articles of Iron-Manhole Cover in the shipping bills. It is observed from the case records that no where during the investigation it has come out that both the appellants had k ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or has reason to believe are liable to confiscation under Section 111 of the Customs Act. The Tribunal has categorically recorded that the respondent, as an employee, did not have such a knowledge and, therefore, the provision is not attracted. There is no material on record to suggest the contrary, nor has the learned counsel been able to point out any such material being available on record to ascribe any knowledge or belief to the employee concerned. 7. The ratio of above case law and other case laws relied upon the appellant is clearly applicable to the facts in hand. It is accordingly held that no penalty is attracted against the appellants under Section 114 of the Customs Act, 1962. 8. Appeals filed by the appellants are allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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