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TMI Blog2022 (11) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal is directed against Order-in-Appeal No. OIA-AHD-CUSTM-000-APP-484-19-20 dated 19.12.2019 passed by learned Commissioner (Appeals)- Ahmedabad whereby, a penalty of Rs.2 Lacs was upheld which was imposed by the learned Adjudicating authority. 1.1 The brief facts of the case are that the appellant have imported waste paper material of waste paper- magazines quality. On inspection based on eye ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 125 of the Customs Act, 1962, a penalty of Rs.2 lacs was also imposed on the appellant. Being aggrieved by the said Order-in-Original, appellant filed appeal before the Commissioner (Appeals) wherein, the appellant contested the imposition of penalty of Rs.2 lacs as they have abandoned the goods, so there was no question of contesting the imposition of redemption fine. The learned Commissione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oper inspection of goods nor the involvement of the appellant was established. If at all there is any lapse on the part of the supplier accordingly, the penalty should not have been imposed on the appellant. He placed reliance on the following judgments:- * ALANG METAL EXIM PVT. LTD.-2015 (328) E.L.T. 665 (Tri.-Ahmd) * DEE-VEE METALS- 2007 (216) ELT 223 * N.D. METAL INDUSTRIES LTD.- 2007 (22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the imported goods were confiscated and penalty was imposed on the ground that the waste paper contains more than 1% non-paper material. It is undisputed fact that the inspection of entire goods have not been undertaken. The percentage of non-paper material arrived at on eye estimation that too not of the entire goods but a small and part quantity of one container. There is no certificate or rep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellant cannot be made responsible if any lapse committed by the supplier. 05. I also note that the appellant have already abandoned the goods. Considering all these facts, it is clear that the appellant is not responsible for any misdeed, if any, committed by the supplier therefore, the appellant is not liable for any penalty. Accordingly, the penalty imposed under Section 112 (i) of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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