TMI Blog2017 (8) TMI 1513X X X X Extracts X X X X X X X X Extracts X X X X ..... concluded by the order dated 19-4-2016 issued by Commissioner of Customs (General), New Delhi - in view of categorical finding of the Licensing Authority on the activities of the appellant, which are on the same set of facts involving the same importation, penal action under Section 112(a) of the Customs Act is not legally sustainable. There is no justification for a penal proceedings against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sharaya International, Chattarpur, Delhi for clearance of imported goods, namely, deodorants and perfumes. The imported consignments were subjected to enquiry and investigation with reference to misdeclaration of MRP/RSP for the said goods resulting in possible short payment of customs duty. On conclusion of enquiry proceedings were initiated against the importer as well as the appellant. The ori ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urpose of CV duty, if not pre-fixed with MRP labels, the same can be done before actual clearance of goods out of Customs. As such, there is no question of the appellant as Customs Broker attracting any penal action for their role of filing Bill of Entry based on documents made available to them. In any case, on the very same set of facts proceedings have been initiated against the appellant under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave been initiated. On the same set of facts, proceedings were initiated under CBLR, 2013 also. We note, vide order dated 19-4-2016 Commissioner of Customs (General), New Delhi categorically recorded that no contravention regarding affixing MRP/RSP for either on past cleared consignments or in regard to goods covered under Bill of Entry dated 27-1-2015 are established against the noticee (appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Licensing Authority in its order dated 19-4-2016, we find no justification for a penal proceedings against the appellant resulting in penalty under Section 112(a) of the Customs Act, 1962. Accordingly, the impugned order is set aside, insofar as, it relates to penalty imposed on the appellant. The appeal is allowed. (Dictated and pronounced in the open Court) - - TaxTMI - TMITax - Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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