TMI Blog2019 (11) TMI 570X X X X Extracts X X X X X X X X Extracts X X X X ..... iverted - HELD THAT:- The whole purpose of requirement of the Certificate from the Chartered Engineer is that machine which are imported under EPCG have been installed in the factory. Only on that basis the benefit of EPCG exemption is available to the importer. Without verifying the fact that the machines are installed in the factory the appellant was facilitated to evade Customs duty, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... This appeal is directed against order of the Commissioner (Appeals) whereby the penalty under Section 112(a) for ₹ 5 lakh and for ₹ 5 Lakhs under Section 114AA was upheld. The reason for imposition of penalty given by lower authority is that the appellant being a Chartered Engineer issued a Certificate in respect of import of embroidery machine under EPCG whereas the machines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t imposable on the appellant for issuance of the Chartered Engineer Certificate, as by his act the goods are not liable for confiscation under Section 112(a). As regard Section 114AA, he submits that the appellant is not involved in any business transaction of the imported goods, therefore the penalty under Section 114AA also not correct. He placed reliance on the following judgment : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only due to issuance of the wrong certificate without verifying the fact that whether the machines were installed, the importer could evade the Customs duty, therefore, the act of the appellant is very serious to endanger the Revenue, therefore, the penalties imposed under Section 112(a) and 114AA of the Customs Act is correct and legal which do not require any interference. 4. Heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 112(a) and 114AA. However, considering the fact that the appellant have been kept away from the business for three years, as per the document submitted by the Ld. Counsel issued from the Institute of Engineers India dated 28-11-2017, the appellant have suffered as he could not carry out his profession for 3 years, hence, the appellant deserves a leniency. Accordingly, I reduce the penalty from &# ..... X X X X Extracts X X X X X X X X Extracts X X X X
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