9911796707
TMI Blog2014 (11) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... has to be proved by the adjudicating authority that the appellant has violated the provisions of the Section 111(d) and 111(m) of the Act. Section 111(d) of the Act deals with the provisions of imports of prohibited/restricted goods. Admittedly, in this case the impugned goods are freely importable therefore, appellant had not violated the provisions of Section 111(d) of the Act. Further I find th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case are that the appellant is a CHA and it has been alleged against them that the appellant has indulged in the activity of arranging IEC of some other persons for unauthorized/illegal imports of toiletries, paraffin wax, tiles and fabrics by mis-declaring the value of the goods. Therefore, it was alleged that the appellant has violated the provisions of Section 111(d) and 111(m) of the Customs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... value to the tune of 52% on the basis of NIDB data available with them. Therefore, the allegation of mis-declaration of the value is also not sustainable. Accordingly, penalty on the appellant is not warranted. 5. On the other hand the learned A.R. appearing for the Revenue drew my contention to the various statements of the appellant as well as co-noticees wherein it has been admitted that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... basis of NIDB data therefore, the allegation of under-valuation of the goods is not sustainable. Accordingly, the provisions of Section 111(m) is also not violated. As the allegations held against the appellant are not sustainable therefore, penalty on the appellant is not warranted. Accordingly, the impugned order quo imposing penalty on the appellant is set aside. The appeal is allowed with con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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