2024 (10) TMI 18

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..... a, Assistant Commissioner, Authorised Representative for the Respondent ORDER Penalty of Rs.1,00,000/- imposed on Appellant under Section 112(b) of the Customs Act, 1962, as co-noticee to principal violator M/s. Sumira Plastic of the terms of DEEC schemes by diverting imported goods to local market without fulfilment of export obligation, is assailed in this appeal. 2. Fact of the case, in br .....

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..... ourse of hearing of the appeal, learned Counsel for the Appellant submitted that there were two co-noticees who stood on the same footing and penalised for the same amount for carrying out job work on behalf of the main noticee, whose appeal got dismissed for non-compliance of stay order, but this Tribunal vide its order No. A/85516/2022 dated 13.05.2022 in Appeal No. C/907/2012 had absolved liabi .....

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..... nship alone would not automatically make a person liable for any violation by the other related person to justify imposition of penalty. 5. I have gone through the case record and the judgment passed by this Tribunal in respect of the other co-noticee/job-worker but before going to the findings made by this Tribunal on the issue, it would be worthwhile to place it on record the findings of learne .....

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..... Sumira Plastic from where her sister herself had resigned long back in 1996. Be that as it may, the relevant finding of this Tribunal in respect of other co-noticee Shri Kumar Sayani passed on dated 13.05.2022 runs as follows: "... Only because the appellant knew Shri G.N. Pai cannot be a reason for claiming that the appellant was in hand in glove for the fraud committed by Shri Pai in divertin .....

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..... he present Appellant in absolving his liability since relationship could only be taken as a factor in valuation of goods and not in every other situation and therefore, in carrying forward the judicial precedent set by this Tribunal in this proceeding the following order is passed. THE ORDER 6. The appeal is allowed and the order passed by the Commissioner of Customs (Adjudication), Mumbai vide .....

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