TMI Blog2018 (3) TMI 1726X X X X Extracts X X X X X X X X Extracts X X X X ..... dered objectively by the Commissioner (Appeals). Whether the Commissioner (Appeals) is empowered to remand the case back to original authority? - Held that:- The Government agrees with the applicant that Commissioner (Appeals) does not have power to remand the case under sub-section (3) of Section 128A of the Customs Act. Hence the Government set aside the order-in-appeal. Considering the fact that the respondent is a loader only and his role was limited to shifting the baggages within the Airport only by taking a paltry amount of just ₹ 200/-, the Government reduces the penalty from ₹ 50,000/- to ₹ 10,000/- on the respondent - Revision application allowed. - F. No. 380/94/B/2014-RA - Order No. 44/2018-Cus - Dated:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Customs confiscating all imported goods absolutely and imposing personal penalties. A personal penalty of ₹ 50,000/- was imposed on the applicant under the said Order against which the applicant filed appeal before the Commissioner (Appeals) and the same was disposed of by directing the adjudicating authority to look into this matter in the light of his observations in the order-in-appeal. 3. Present Revision Application has been filed mainly on the grounds that in spite of respondent s active involvement in the case the Commissioner (Appeals) has wrongly exonerated him and as per Section 128A(3) of the Customs Act, 1962 the Commissioner (Appeals) does not have power to remand back the case to original authority. 4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed from departing flight, in spite of knowing fully well that Mr. Nagia had come along with several baggages from Singapore and he was not authorized to go to the departure area along with baggages of foreign goods. Being a loader at the International Airport, he was fully aware about evasion activities of Mr. Nagia passengers and he had all the more reasons to suspect the activities of Mr. Nagia as Mr. Mohit Bhandari had asked him to divert the imported goods from Arrival Hall to the Departure Area on payment of money and he had done such job even earlier at the behest of Mr. Bhandari as per his own statement given before the Custom Officers. Thus, he played an important role as a loader in connection with the wrong activities of Mr. Nagia ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
