9911796707
TMI Blog2023 (10) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... 023 X X X X Extracts X X X X X X X X Extracts X X X X ..... l dated 12.01.2016, wherein a penalty of Rs.10,00,000/- each was imposed on the Appellants under Section 114(iii) of the Customs Act, 1962, for abetting the improper export. Aggrieved against the penalty imposed on them, both the Appellants have filed appeals before this Tribunal. 3. In their submissions, the CHA stated that they their role is only filing of the documents. They have filed the doc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion against some other exporters also, wherein they were included as co-noticees. In case of two such exporters, this Tribunal has already set aside the orders passed by the Lower Authorities vide Final Order Nos. 75525-75527/dated 16/09/2020 and 76353-76356/2023 dated 18/08/2020. The ratios of the said decisions are squarely applicable to them accordingly, they prayed for setting aside the penal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16/09/2020 and 76353-76356/2023 dated 18/08/2020, wherein the orders passed by the Lower Authorities were set aside. Following the ratio of the said decisions, we hold that no penalty is imposable on the Appellants, as they have no role in the alleged offence. Accordingly, we set aside the penalties imposed on the Appellants in the impugned order. 9. In view of the above discussion, we allow the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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