2015 (3) TMI 553 - AT - Customs

Waiver of pre deposit - Imposition of penalty on CHA - Held that - On perusal of the record I find that the importer Nitco Tiles has settled their case before the Settlement Commission therefore relying on the decision of S.K.Columbowala(2007 (7) TMI 514 - CESTAT MUMBAI) wherein this Tribunal held that when the case against the main notice has been settled by the Settlement Commission in that case penalty against the other co-noticees have also got settled. Therefore I hold that in this case penalty is not imposable on the appellant. - Decided in favour of appellant.

Summary

The Appellate Tribunal CESTAT Mumbai granted waiver of pre-deposit and set aside the penalty imposed on the appellant, a CHA, in proceedings against Nitco Tiles. The penalty was deemed not imposable as Nitco Tiles had settled their case before the Settlement Commission. The appeal was allowed with consequential relief.