TMI Blog2018 (8) TMI 1119X X X X Extracts X X X X X X X X Extracts X X X X ..... not to be punished under CBLR. Therefore, no penalty can be imposed on the appellant under Section 114 of the Customs Act, 1962. Appeal allowed - decided in favor of appellant. - Custom Appeal Nos. 50327, 50410 & 51549 of 2018 - Final Order Nos. 52763 – 52765/2018 - Dated:- 9-8-2018 - Sh. Ashok Jindal, Member (Judicial) Sh. Somesh Arora, Sh. Md. Fraz Sh. Vaibhav Singh, Advocates for the appellant Sh. H. C. Saini, AR for the Respondent ORDER Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein various penalties has been imposed on the appellants. 2. Brief facts of the case are that a shipping bill No. 1830007 dated 27.03.2014 was filed by Sh. Manoj Kumar Nagar (appellant) on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of Sh. Manoj Kumar Nagar and submits that the appellant was having no knowledge of the suspicious goods carrying in the consignment of M/s Swastika Automatics. In fact, the appellant alongwith co-appellants Sh. Rajesh Kumar Mishra themselves approached to the Custom authorities on being suspicion of the goods consigned in the consignment and requested that the goods are to be examined 100%. Due to that, the goods were examined and it was found that the consignment was carrying red senders, therefore, the appellant acted with due diligence, therefore, no penalty can be imposed on the appellant as appellant was having no knowledge of the goods packed in the consignment. Therefore, the penalty is not imposable. 4. Ld. Counsel appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. It is the appellants who themselves have detected the consignment and intimated to the Custom Department that the consignment is carrying some suspicious goods, therefore, it was 100% examined. In that circumstances, I hold that penalty under Section 114 of the Act is not imposable. 9. Further, it was inquired from the ld. AR to know whether any proceedings initiated against the appellant under CBLR, 2013 or not? It was replied that no proceedings were initiated against the custom broker. In that circumstances, as Revenue itself is of the view that the appellants are not to be punished under CBLR. Therefore, no penalty can be imposed on the appellant under Section 114 of the Customs Act, 1962. 10. In these terms, relying on the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
