2017 (1) TMI 869

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..... Department (s) None for the Assessee Per Mr. Anil G. Shakkarwar: The present appeal is filed by the Revenue against Order-in-Original No.13/Commissioner/GZB/CUS/2012-13 dated 31.03.2013. The prayer in the said appeal is to impose penalty on Shri Devesh Pandey, Inspector and Shri S.C. Sahu, Superintendent and to enhance penalty impose on M/s Ruby Impex. 2. The brief facts of the case are that .....

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..... form their duties in accordance with the Customs Act. In respect of penalty on M/s Ruby Impex, the ground stated in the appeal is that the importer has imported restricted and prohibited items. 5. Shri T.K. Sikdar, Assistant Commissioner (AR) for the Revenue has supported the grounds of Appeal. The counsel for respondent-assessee have requested for adjournment due to ill health. 6. Having consid .....

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..... otice proposed imposition of penalty under Section 112 of Customs Act, 1962 against the two Officers, the provisions of Section 117 of Customs Act, 1962 were not invokable. We find that above findings by Original Authority are sustainable and, therefore, we reject the appeal filed by the Revenue in respect of prayer to impose penalty on Shri Devesh Pandey, Inspector and Shri S.C. Sahu, Superintend .....

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