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TMI Blog2014 (5) TMI 788X X X X Extracts X X X X X X X X Extracts X X X X ..... ecided in favour of Appellant. - Appeal No. 57754 to 57766/2013-Cus(SM) - FO ORDER NO. 51395-51407/2014 - Dated:- 28-3-2014 - Ms. Archana Wadhwa, J. For the Appellant : Shri Saurabh Kapoor, Advocate For the Respondent : Shri M.S. Negi, DR JUDGEMENT Per Ms. Archana Wadhwa: All the appeals are being disposed of by a common order as the issue involved is identical and penalty has been imposed in each case to the extent of Rs. 10,000/-, in terms of the provisions of Section 112 of Customs Act. 2. Without going into the details of the matters involved in the imports, I reproduce the relevant para of the impugned order of the original adjudicating authority wherein while dealing with the issue of imposition of pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ludhiana Office. It was also stated that as a routine matter the bills were raised by the Ludhiana Office and the payments so received was credited to their account. He further stated that their employee Sh. Pushpinder Singh committed all the fraud. The aforesaid fact is very well corroborative with statement of Shri Pall singh who in his statement has categorically stated that he had never met any person of the noticee company and had not appointed Sh. Ankush Khullar and Kapil Oberoi as his agents and the payments were made to M/s. Jai Bhole Overseas on the advice of Sh. Ankush Khullar and Sh. Kapil Oberoi. Thus, it is clear from the statements of Sh. Pall singh Lohia that in cases of Bills of Entry at S. No. 8 to 13 of Table-III supra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r persons, which has not been controverted by the Co-Noticee Shri Pushpinder Singh. I find that the Importer in his statement has stated that he had not known and have not dealt with M/s Unison Clearing Pvt. Ltd. or any of the employees of the CHA Company. Also the Noticee Sh. Ankush Khullar and Kapil Oberoi in their statements have stated that they never knew the Director of the CHA Company and have not dealt with Sh. Pall Singh Lohia. 61 As regards the agency commission shown to have been reflected in the Books of Accounts the Noticee has stated that the same has been deposited by the employees of the company in the routine manner and the suspicion of the fraud came to the knowledge of the Director of the company only after it was repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... facts and circumstances of the case. 3. As is clear from the above there is no direct evidence on record showing that Unisons Clearing Pvt. Ltd. which is a CHA firm, was directly involved in the fraudulently activity of importers. The adjudicating authority has observed that neither importer knew the appellant nor the appellant has signed any document and it was only their employees who were creating the problem and the mischief. In the absence of any direct involvement of the appellant, showing that they were aiding and abetting and associated with the importer, the imposition of penalty upon by them cannot be sustained. For the above proposition, I refer to the Tribunals decision in the case of M/s. Saini Consultants, Final order No. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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