TMI Blog2018 (1) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... for home consumption and in the absence of any evidence to show that present CB was actively involved in improper action of his employee Shri Hemant Pol and was having any knowledge of the illegal act done by his employees, there are no reasons to impose penalty upon the appellant - appeal allowed - decided in favor of appellant. - C/70211/2016-CU[SM] - A/71652/2017-SM[BR] - Dated:- 22-11-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uces was sought to be cleared on the basis of false and forged documents. The import required a certificate from FSSAI and such import certificate submitted was found to be fake. 3. It is seen that prior to initiating present proceeding against the said customs brokers, his license was suspended and the matter travelled to Tribunal. The CESTAT Bombay vide its Order No.A/707/15/CB dated 11.03.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d dealing person with imports, had made genuine efforts for obtaining the NOC from FSSAI. Fraud was committed by one agent Shri Sachin, who provided the forge fake documents. I also note that there was no loss of revenue and statement of the Director was never recorded. The entire act was done by the assessees employees without knowledge of the Directors. The enquiry report submitted by the Assis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... OC that the goods have been cleared for home consumption and in the absence of any evidence to show that present CB was actively involved in improper action of his employee Shri Hemant Pol and was having any knowledge of the illegal act done by his employees, I find no justifiable reasons to impose penalty upon the appellant. Accordingly, the same is set aside and appeal is allowed with consequent ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
