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TMI Blog2011 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... n the Order-in-Original passed by the Commissioner of Customs therefore, set aside the impugned order and allow the appeal of assessee. - C/51/09-MUM - - - Dated:- 22-2-2011 - Mr.Sahab Singh, J. Appearance Shri V. S. Sejpal, Advocate for Appellant Shri B. Pereira, JDR for Respondent In this case, M/s. Satyam Garments, 100% EOU, imported 78114 Mtr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the appellant against which the present appeal is filed. 2. The ld.counsel for the appellant submits that from the Order-in-Original Passed by the Commissioner, it is clear that there is no nexus between the goods imported by M/s. Satyam Garments and the goods exported by the appellant. the ld. counsel submitted that in para 13 of the impugned order, the Commissioner has held that these ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s connection, he relied on the decision in the case of Praveen Kumar Dalmia vs. Commissioner of Customs, Madras [2003(152) E.L.T. 65 (Tri-Bang.). 3. The ld. JDR reiterated the findings in the Order-in-Original and stated that M/s. Ankit Textiles and M/s. Om Textiles filed the shipping bills which showed the exports of the goods received from M/s. Satyam Garments and M/s. Ankit Textiles has fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscation under section 111, or abets the doing or omission of such and act." From the above, it is clear that a penalty under Sec.112 could be imposed if the goods are held liable for confiscation under Sec.111 of the Customs Act. I find that there is no proposal for confiscation in the show-cause notice. I also find that there is no confiscation of the goods in the Order-in-Original pas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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