2010 (6) TMI 430

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..... mposition of penalty under Section 112/114/117 of the Customs Act - no justification for imposition of any penalty under the Customs Act – penalty set aside and the Appeal is allowed - C/145/2004 - A-364/KOL/2010 - Dated:- 3-6-2010 - S/Shri S.S. Kang, Vice-President and M. Veeraiyan, Member (T) REPRESENTED BY : None, for the Appellant. Shri A.K. Sharma, JDR, for the Respondent. .....

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..... ich the penalty has been imposed on M/s. G.M. Security Service was their failure to supervise/monitor the movement of Shri Basudev Haider, which is not a valid ground for imposition of penalty under Section 112/114/117 of the Customs Act. No other evidence attributing knowledge or intention on the part of the partners of M/s. G.M. Security Service has been relied upon. 3. Without expressin .....

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