2008 (6) TMI 474 - AT - Customs

Summary

Issues involved: Imposition of penalty without issuing show cause notice to the current applicant.

The Counsel representing the appellant argued that the order-in-original sought to impose a penalty without issuing a show cause notice to the current applicant. The Tribunal noted that the issue in this case was narrow and proceeded to dispose of the appeal after granting a waiver of the pre-deposit amount. The Counsel highlighted the show cause notice issued to various assessees and the order-in-original imposing penalties on the current applicant. After hearing both sides, the Tribunal observed that the show cause notice did not mention the name of the current applicant/appellant. The Tribunal found the imposition of personal penalty on the current applicant/appellant to be unacceptable and in violation of the law. Consequently, the Tribunal set aside the impugned order to the extent it imposed a personal penalty on the current applicant/appellant, allowing the appeal and disposing of the stay application. The decision was pronounced in court on 24-6-2008.