2009 (11) TMI 714

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... irected for wavier of pre-deposit of the penalty imposed on the applicant. The adjudicating authority has imposed penalty of Rs. 1,00,000/- each, on the appellant by two adjudication orders under the provisions of Section 112(a) of Customs Act, 1962. 2. Heard both sides and perused the records. 3. On perusal of the records, we find that the adjudicating authority imposed penalty on the applica .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the Prop. of M/s. Acuta spectra and Mr. Md. Riyazuddin the recipient of the parcels that they have been doing this smoothly. We find from the narration as indicated above that the role of appellant in the offence is totally unclear and there is no evidence to implicate him by name. We find that at the most this case could be of negligence and not abetment. Hence penalty imposed on the appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X