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TMI Blog2014 (10) TMI 632X X X X Extracts X X X X X X X X Extracts X X X X ..... RDER Per: S S Kang: The appellants filed these appeals against the adjudication order passed by the Commissioner of Customs (Import), whereby penalty of Rs. 5,00,000/- is imposed on the appellant Shri Umesh Advani and penalty of Rs. 3,00,000/- is imposed on the appellant Shri Shankarlal Sharma, under Section 112(a0 of the Customs Act. 2. The brief facts of the case are that the goods imported b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unbranded goods and appropriate duty has already been paid. Enquiries were made from M/s. National Shipping Agency, Custom House Agent of M/s. R.R. Exports. Shri Manish R. Sangani, partner of the CHA, in his statement admitted that the goods imported by M/s. R.R. Exports were dealt with by them and all the documents for clearance were received either from Shri Shankarlal Sharma or Shri Manu Advani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... behalf of the appellant, Shri Umesh Advani, is also that the unbranded goods were imported and there is no evidence on record to show that the goods in question were branded goods. The appellant produced copy of a communication received from the supplier to show that the goods were unbranded goods hence the penalties are not sustainable. 5. The Revenue relied upon the findings of the adjudicatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttlement Commission, the appellants have no case hence the impugned order is rightly passed. 7. We find that the appellants are not disputing the fact that the goods were imported in the name of M/s. R.R. Exports. As per the statement of the partner of the CHA, the documents were handed over by the appellant Shri Shankarlal Sharma. Customs duty was also paid by Shri Shankarlal Sharma. During inve ..... X X X X Extracts X X X X X X X X Extracts X X X X
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