2014 (5) TMI 56

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..... i G P Thomas, AR JUDGEMENT Per: M V Ravindran: By this common order, the following appeals are disposed of as they raise the common question of law and facts. Appeal No Name of the Appellant Category C/256/2008 M/s Pushpal Exports Ltd Importer C/257/2008 M/s Teej Impex Pvt Ltd Importer C/258/2008 Shri Sunil Shukla Employee of Importer C/259/2008 Shri Paresh Khandelwal Employee .....

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..... ther importers or employees of the importers and the Customs Duty demanded is the one which defrauded by one Malleshwar Rao. It is undisputed that the customs duty has already been discharged by importers alongwith interest. 5. In the factual matrix as stated herein above, I find that the penalties imposed on the importers and their employees is not sustainable. 6. The cases are of importers on .....

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..... ir employees never could have had a doubt that their goods are liable for confiscation, as the said goods were removed on BOE on which there was payment of duty. In any case, importers having discharged the customs duty and the interest thereof on all the goods imported by them, the question of visiting them with penalty does not arise. In the case in hand, the importer cannot be charged with the .....

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