2015 (9) TMI 867

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..... l filed by the Revenue is required to be rejected. - Decided against Revenue. - Appeal No. : C/13094/2014 - ORDER No. A/10800 / 2015 - Dated:- 12-6-2015 - Mr. H.K. Thakur, J. For The Assessee : Shri G P Thomas, Authorised Representative For The Revenue : Shri Manish Jain, Advocate Per : Mr. H K Thakur; This appeal has been field by the Revenue against OIA-AHM-CUSTM-000-APP-21 .....

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..... f various importers by this Bench under Order No A/10516-10535/2014 dated 4.4.2014. It was thus argued by the Learned Advocate that no penalty is imposable upon the present respondent also. 4. Heard both sides and perused the case records. The issue involved in this appeal is whether penalty can be imposed upon the importer for some misdeeds of the employee of their clearing agent during custom .....

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..... which were not issued by their own bankers. In my considered view, the action of the importers or their employees in paying an amount for which was shown by the individuals who master minded the entire fraud, can at the most be an act of erroneous business diligence, on their part. In my view, such an action is not covered under the provisions of Section 112 (a) of the Customs Act 1962 in as much .....

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