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TMI Blog2010 (9) TMI 287X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 was not involved in the conspiracy – Held that: - matter remanded back to tribunal - 3080-3081 of 2005 with C.A. No. 3082 of 2005 - - - Dated:- 29-9-2010 - Dalveer Bhandari and Deepak Verma, JJ. REPRESENTED BY : S/Shri Mohan Parasaran, ASG, Arijit Prasad and D.L. Chidananda, for B.K. Krishna Prasad, Advocates, for the Appellant. S/Shri A.K. Sanghi, Ms. Gauri Gupta for Rameshwa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as under : "During the hearing of the case, the learned counsel for the appellants pointed out that the penalty on Shri Balbir Singh Sethi was entirely unwarranted. He has pointed out that the show-cause notice did not even allege that Shri Sethi was part of the conspiracy. There is also no material to show that he was aware of the excess quantity or undervaluation of the goods." 3. Le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposing of the smuggled goods in the market knowing well that they were improperly imported goods and were liable to confiscation appear liable to penal action under Section 112(1) and (b) and/or Section 114A of the Customs Act, 1962." 4. Mr. Parasaran has also drawn our attention to the order dated 29-10-2001 passed by the Commissioner, Customs Central Excise, Meerut, in which the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue No. (iii) was framed by the Commissioner of Customs Central Excise, Meerut and the Commissioner of Customs having arrived at a clear finding of conspiracy in which Balbir Singh Sethi was involved, the Tribunal could not have arrived at the finding that Balbir Singh Sethi was not involved in the conspiracy. 6. In this view of the matter, we are constrained to set aside the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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