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TMI Blog2013 (5) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... Joshi, Supdt. (AR), JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal and stay application are directed against order-in-Appeal No.409-410/MCH/ADC/ Gr.VB/2012 dated 03/07/2012 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant, Shri Ravindra Maruti Mansukh was involved in a transaction relating to import of car allegedly by mis-declaring the year of manufacture leading to ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of penalty on the appellant is not sustainable in law for the reason that when a person who is entrusted the responsibility under the law has not been found to be guilty, the appellant who was not responsible under the Customs Act for any action cannot be imposed with a penalty. 3.1 The Ld. Counsel also submits that in a similar case, the penalty proceedings against the appellant was dropped ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gravity of case is more serious as the importer is not traceable 5. We have carefully considered the submissions made by both the sides. 5.1 As the issue lies in a narrow compass, after dispensing the requirement of pre-deposit and with the consent of both the sides, we take up the appeal itself for consideration and disposal. 5.2 For imposition of penalty under Section 112A, the following cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issue is whether the person aided or abetted. In the instant case the documents have been handed over to CHA and it is the CHA who is required to do the act under the law. If the CHA is not guilty of any commission or omission, the person who handed over the documents cannot be said to be responsible for commission or omission. Therefore, we do not find any legal basis for imposition of penalty o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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