TMI Blog2018 (7) TMI 549X X X X Extracts X X X X X X X X Extracts X X X X ..... es which indicate in any way, about willful involvement of the appellant in mis declaration of impugned import consignment. The appellant has handled the consignment in normal course without any conscious knowledge or connivance etc. regarding mis-declaration of quantities etc. - penalty cannot be sustained - appeal allowed - decided in favor of appellant. - Appeal Nos. C/53/2009 & C/94/2009 - ORDER NO..FO/A/76371-76372/2018 - Dated:- 21-6-2018 - SHRI P. K. CHOUDHARY, HON BLE JUDICIAL MEMBER And SHRI C. L. MAHAR, HON BLE TECHNICAL MEMBER Shri R. N. Bandhyopadhyay, Consultant Ms. Debi Parbat, Advocate for the Appellant Shri S. Guha, A.C. (AR) for the Respondent ORDER Per Shri C. L. Mahar The present appeals hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Dipankar Sen of ₹ 5 lakhs and Shri Achintya Sarkar of ₹ 1 lakh. 3. The appellant are before us against the abovementioned Order-in-Original under which the penalties under Section 112 of Customs Act, 1962 have been imposed on the appellant. It is a matter of record that Shri Dipankar Sen is a partner in the CHA Firm under whose eagies the impugned Bill of Entry was filed before the Customs Authorities for clearance of the imported cargo. Shri Achintya Sarkar being the employee of the above CHA Firm and generally concerned with clearance work of the imported consignment on behalf of this CHA Firm. 4. The Ld. Advocate appearing on behalf of the above-mentioned appellants have argued that from the investigations as well as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter of record that in all the statements which have been recorded during the course of investigation, it has not come out that the appellants were any way connived, compires with the importer or abated the mis-declaration of the seized imported consignment. We also note that the provisions of Section 112 of the Customs Act, 1962 are invokable only wherein the person concerned are involved in following act :- (i) Doing something that would render the imported goods liable for confiscation under Section 111 of the Customs Act, 1962; (ii) Abets in doing certain act or omit to do certain acts which will render the impugned goods liable for confiscation; (iii) Acquiring possession of or is in any way concerned in carrying, remov ..... X X X X Extracts X X X X X X X X Extracts X X X X
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