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TMI Blog2015 (1) TMI 1032X X X X Extracts X X X X X X X X Extracts X X X X ..... sing Regulations. Therefore, imposition of penalty under Section 114(i) of the Customs Act is unwarranted. We, therefore, find no reason to differ with the finding of the Tribunal - Decided against Revenue. - C.M.A.No.3174 of 2008 - - - Dated:- 8-1-2015 - R. Sudhakar And R. Karuppiah,JJ. For the Appellant : Ms. R. K. Sekina Reshma For the Respondents : No appearance ORDER (Delivered by R. Sudhakar,J.) This appeal is filed by the department assailing the Final Order No.1325 of 2007, dated 2.11.2007 passed by the Central Excise and Service Tax Appellate Tribunal, Chennai. 2.1. The facts in a nutshell are as under: Acting on specific information, on 3.7.2005, a team of officers of Docks Intelligence Unit intercepted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Logs and imposed a penalty of ₹ 50,000/- on the first respondent under Section 114(i) of the Customs Act. 2.4. Challenging the said order, the first respondent appealed to the Tribunal on the ground that the Original Authority had found no credible evidence of his involvement in the attempted smuggling and, therefore, the penalty imposed should be set aside. 2.5. The Tribunal, taking note of the fact that there is no finding of a positive role of the first respondent in the attempt to smuggle out red sander wooden logs, held that imposition of penalty under Section 114(i) of the Customs Act is not sustainable. The Tribunal allowed the appeal filed by the first respondent and set aside the penalty imposed, by observing that for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order (supra) that the appellant had failed to discharge his functions as a CHA, in the entire order, there is no finding of a positive role of the appellant in the attempt to smuggle out red sanderwood logs or the manner in which he abetted the attempt. For failure to discharge functions as a CHA, penalties are provided in the Custom House Agents' Licensing Regulations. In the absence of any finding showing that the appellant had abetted the failed effort to smuggle out prohibited red sanderwood logs, I find that penalty imposed on the appellant under Section 114(i) is not sustainable. Accordingly, the appeal filed by Shri I.Sahaya Edin Prabhu is allowed. 7. The Tribunal has rendered a categoric finding that there is no finding of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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