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M/s Karnail Singh Versus C.C. -Amritsar

2016 (341) E.L.T. 356 (Tri. - Del.) - Clandestine clearance of imported goods - Rerolling & Heavy Melting Scrap - forged DEPB srips - Held that: - it is evident that the appellant is not connected with preparation of the forged DEPB Scripts and also preparation of the Bills of Entry. Hence in my view, since the involvement of the appellant in the fraudulent activities have not been proved with any tangible evidence, the proceedings initiated against him for imposition of penalty will not be just .....

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nt. ORDER Per S. K. Mohanty (for the Bench): The brief facts of the case are that M/s Regent Strips (P) Ltd had imported certain consignment of Rerolling & Heavy Melting Scrap and had filed 8 numbers of bills of entry for clearance of the imported consignment. Based on the declared value of imported goods, duty liability were assessed and on payment of duty, the goods were allowed clearance for home consumption. Subsequent to clearance of the goods, the Department investigated the matter and .....

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ulminated in the Adjudication Order whereby penalties have been imposed on the notices. Against imposition of penalty, the present appellant had filed the appeals before Commissioner (Appeals), which were disposed who vide the impugned order, in reducing the quantum of penalty to 50%. In support of reduction of penalty amount, the Commissioner (Appeals) has observed that the main accused namely, Kapil Oberoy & Ankush Khullar nowhere in their statements have stated the appellants involvement .....

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