2016 (12) TMI 637

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..... 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 justified. Therefore, penalty imposed in the Adjudication order as well as confirmed in the impugned order is not legal and proper, and as such, the appeal is allowed by set .....

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..... the Customs Officer on the said Bills of Entries have been forged and the goods covered thereunder were cleared without payment of appropriate Customs Duty. On the basis of such observations, proceedings were initiated against various persons for imposition of penalty. In this case, the appellant is an employee of CHA- M/s Union Clearing (P) Ltd., against whom proceedings were also initiated, for .....

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..... lly recorded in the impugned order that based on the information furnished by the appellant with regard to misuse of the CHA licence, the CHA- M/s Unison has terminated the services of Sh. Pushpinder Singh. However, penalty amount has been reduced in the impugned order on the ground that the appellant was aware about the arrangements between Sh. Kapil Oberoy, Ankush Khuller Pushpinder Singh and .....

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