2012 (10) TMI 43

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..... er itself does not survive, the question of aiding and abetting also does not survive - the so-called new material/evidence not being relatable or relevant as found to uphold the charge of over-valuation, leads to the setting aside of the impugned Order and the notice. - in favour of assessee. - CUSTOMS APPEAL NO.C/A/143/2006 - - - Dated:- 2-8-2012 - SHRI S.K.GAULE, DR. D.M.MISRA, JJ. SH .....

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..... us other noticees including the present Appellant. Learned Commissioner adjudicated the case and confiscated the goods in question. However, the exporter was given the option for redeeming the goods. Various penalties had been imposed against the noticees. A penalty of Rs.10,00,000/- had been imposed against the present Appellant. 3. Aggrieved by the same, the Appellant is in appeal. The conte .....

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..... efully considered the submissions and perused the record. This Tribunal in the case of Rammapati Exports (supra), at paras 2.7 to 2.9 of its Order dated 07.08.2006, held as follows:- 2.7. The clear-cut findings arrived at earlier by the Commissioner and the Tribunal on merits, that there was no evidence to substantiate the charge, of overvaluation and the Hon ble Supreme Court not upholding th .....

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