2015 (3) TMI 1183 - SCH - Customs

Personal Penalty on employee - Penalty imposed on the basis of statement of co-noticee without independent corroboration - No statement of the appellant recorded - High Court held that as the appellant has not been able to show that the findings of Tribunal that appellant had knowledge about the non receipt of goods in the factory, was fully involved in the affairs of the company and his role could not be ruled out in causing loss of duty to the customs are illegal, perverse or erroneous in any manner, no substantial question of law arises reported in 2014 (6) TMI 125 - PUNJAB & HARYANA HIGH COURT - Apex Court dismissed the appeal on merits

Summary

Supreme Court judgment in 2015 (3) TMI 1183 - SC Order by H.L. Dattu, Sudhansu Jyoti Mukhopadhaya, and Arun Mishra, JJ. Delay condoned. Dismissed on merits.