9911796707
TMI Blog2003 (5) TMI 382X X X X Extracts X X X X X X X X Extracts X X X X ..... ]. These are three appeals preferred by Revenue praying for imposition of penalty under Section 112 (a) of Customs and Rule 209A of Central Excise Rules on three respondents who are Directors in M/s. Imaging Software Ltd. 2. When the matter was called, no one was present on behalf of the respondents and the notice issued for intimating the date of hearing has been received back from the po ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Imaging Software Ltd; that, however, the Commissioner did not impose any penalty on the respondents; that penal action against the Director of the Company should have been taken on the same ground as in the case of the Company itself since it is well known fact that the Company cannot act on its own; that it was also required on the part of the Directors to keep proper account of import, consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2(a) of the Customs Act can be imposed on any person who is in relation to any goods does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111 or who acquires possession or is in any way concerned in carrying, removing or in any other manner dealing with any goods which he knows or has reason to believe are liable for confiscation under Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re liable for confiscation. The specific finding given by the Commissioner has not been rebutted by adducing any material on record. We also observe that while deciding the Appeal filed by the Revenue, the Tribunal has reduced both redemption fine and the penalties imposed both under the Customs Act and Central Excise Act which shows that the penalties imposed originally by the Commissioner under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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