2025 (2) TMI 966

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..... /1455/2018), Nikitha Susan Paulson (K/001533/2019), Gautham Krishna E.J.(K/002565/2022), Mahesh Chandran (K001557/2019), Avinash Kurungot (K/003634/2022), Shallet K. Sam (K/314/2023). For the Respondent: By Advs. Sri. Rajesh B., SC, Central Board of Excise & Customs Kavery S Thampi, Girish Kumar V, SC. JUDGMENT EASWARAN S., J. This appeal arises from the order of the Customs, Excise and Servic .....

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..... w that the appellant had forged the seal of the customs authority. Thus, it was found that the appellant is not vicariously liable. However, despite the aforesaid finding, the tribunal proceeded to sustain the penalty under Section 117 of the Customs Act, which is impugned in the present appeal. 4. Heard Sri. Aswin Gopakumar, the learned counsel appearing for the appellant and Sri. Girish Kumar V .....

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..... s in the show cause notice and thereby interfered with the order of cancellation of the license, it has not assigned any reason for nevertheless sustaining the penalty under Section 117 of the Customs Act. Moreover, when the employees against whom the allegations of forgery were made have been exonerated and the penalty imposed against them has been set aside, we find no reason to sustain the find .....

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