2007 (11) TMI 309 - HC - Customs

Penalty on broker - Section 112(a) or (b) of the Customs Act - Held that - We find from the order of the Tribunal that they have concurred with the finding of fact of the authorities below that the appellant was a conspirator and consequently was liable for penalty under Section 112(a) or (b) of the Customs Act. In our opinion this is purely a finding of fact. There is nothing brought to our attention warranting this Court coming to the conclusion other than what the learned Tribunal had arrived at - penalty upheld - appeal dismissed.

Summary

Issues:
1. Appellant's liability for penalty under Section 112(a) or (b) of the Customs Act.
2. Maintainability of appeal against the orders of the Tribunal.
3. Consideration of the matter on merits by the High Court.

Analysis:

Issue 1: The Appellant's liability for penalty under Section 112(a) or (b) of the Customs Act was the primary issue in this case. The Appellate Tribunal found the Appellant to be a conspirator and upheld the penalty imposed on them. The Tribunal's decision was based on the facts on record, and the Appellant's rectification application was dismissed as being beyond the scope of an R.O.M. The High Court noted that the Tribunal had concurred with the authorities' finding that the Appellant was a conspirator and liable for penalty under Section 112(a) or (b) of the Customs Act. The High Court considered this a finding of fact and found no reason to overturn the Tribunal's decision, ultimately dismissing the appeal.

Issue 2: The second issue revolved around the maintainability of an appeal against the orders of the Tribunal. The High Court clarified that no appeal would lie in respect of the first order passed in the Appeal and the first order of rectification since the Appellant had withdrawn the initial Appeal challenging these orders. However, regarding the second order of rectification, the High Court left the question open on whether an appeal would be maintainable against that specific order.

Issue 3: The High Court proceeded to consider the matter on its merits. After reviewing the Tribunal's order and finding that the Tribunal had correctly determined the Appellant's liability for penalty under Section 112(a) or (b) of the Customs Act, the High Court concluded that there was no basis to deviate from the Tribunal's decision. The High Court emphasized that the finding of the Tribunal was a factual one, and no new evidence or argument had been presented to warrant a different conclusion. Consequently, the High Court dismissed the appeal, as it found no merit in challenging the Tribunal's decision.

In summary, the High Court upheld the Tribunal's decision regarding the Appellant's liability for penalty under Section 112(a) or (b) of the Customs Act, clarified the maintainability of appeals against different orders, and concluded that there was no justification to overturn the Tribunal's factual findings in this case.