2015 (11) TMI 1395

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..... r the Respondent ORDER Per P.K. Choudhary These appeals are filed by Shri M. Arockiaraj against the orders of the Commissioner (Appeals) No. C.Cus. 384/2004 dated 31.5.2004 and C.Cus. No. 383/2004 dated 31.5.2004. Both the appeals are taken up together. The issue relates to concealment and mis-declaration of goods. The adjudicating authority confiscated the goods and imposed redemption fine an .....

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..... ecisions:-  (a) Collector of Customs, Madars Vs. Rotumal Bherumal 2000 (126) ELT 199 (Mad.)  (b) Badaku Joti Svant Vs. State of Mysore 1978 (2) ELT J323 (SC)  (c) Trilok Chand Jain Vs. State of Delhi AIR 1977 SC 666  (d) State of Kerala Vs. M.M. Mathew & Anr. AIR 1978 SC 1571  (e) Shri Ram Vs. State of U.P. AIR 1975 SC 175 Learned counsel submitted that in the c .....

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..... der. 3. On the other hand learned AR for Revenue supports the adjudication order and he strongly relied on the following decisions:- (a) A. Jabrarullah Vs. Commissioner of customs, Chennai 2013 (287) ELT 306 (b) Vishnu Kumar Vs. Commissioner of Customs, New Delhi 2010 (260) ELT 356 (Del.) (c) J. Mitra & Bros. Vs. Commissioner of Customs 2014 (301) ELT 52 (Del.) He further submits that in 2 .....

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..... of the lower authorities has brought out anything to connect any of such goods with the appellant. The finding against the appellant has to be discerned from para 18 of the Orders-in-Original. However, no finding relevant to section 112(a) of the Customs Act is so discernible. As regards the Orders-in-Appeal, the state of affairs is worse inasmuch as the appellant has been held liable for penalt .....

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..... facts and circumstances and taking into consideration the extent of his involvement and evidence as well as the role played, we find that the Department failed to bring out any contravention of commission / omission or abetment, it rendered the imported goods liable to confiscation under section 111, therefore, no penalty is imposable under section 112 and accordingly, the appeals are allowed.

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