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TMI Blog2019 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Shri Pawan Kumar Singh, Superintendent (AR), for the Respondent. ORDER Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner vide which penalty of Rs. 25 lakh stand imposed upon Shri Hemant Gogia in terms of provisions of Section 112 of the Customs Act, 1962. Further penalty of Rs. 1,00,000/- under Section 112 and of Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their export obligation. The said appeal is not before us. 3. As regards the penalty imposed upon, Shri Hemant Gogia, we find that he was made Director of M/s. PTLPL on 30-7-2003 and resigned on 30-8-2003 i.e. within a period of one month. However, the imports were made by M/s. PTLPL in the year 2004-2005. Appellant was not even the Director of the said importer company. Even while discussin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been imposed penalty equivalent to the duty confirmed. 5. On going through the relevant paragraphs we note that except the fact that the appellant was director of the importing firm, there is neither any allegation nor any evidence to the effect that he was the one who was managing all the affairs of the company. As such being a sleeping director by itself, when the importing firm has alread ..... X X X X Extracts X X X X X X X X Extracts X X X X
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