9911796707
TMI Blog2016 (6) TMI 707X X X X Extracts X X X X X X X X Extracts X X X X ..... es to Sri Neelakanta Rao. This being material to establish the allegation against appellant and his colleague, we have to conclude that department has failed to establish the allegations levelled against the appellant or his colleague Sri Neelakanta Rao. - the penalty imposed on the appellant is therefore unsustainable - Decided in favor of appellants. - Appeal No. C/127/2009 - A/30460/2016 - Dated:- 13-5-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) And Sh. Madhu Mohan Damodhar, Member (Technical) Sh. V.J. Sankaram, Advocate for the Appellant Sh. Arun Kumar, Deputy Commissioner (AR) for the Respondent ORDER [Order per: Sulekha Beevi, C.S.] The appeal is filed challenging the order passed by Commissioner which i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notice as to why penalty should not be imposed under Section 112 (b) of the Customs Act, 1962 and foreign currency recovered should not be confiscated under section 111 (d) of the said Act read with sections 13 67 of Foreign Exchange Regulation Act (FERA). After due process of law, the Commissioner, Hyderabad-II, vide O.I.O. No. 9/2004 dated 27.02.2004 imposed penalty of ₹ 5,00,000/- on Sri Neelakanta Rao and ₹ 3,00,000/- on Sri Vishwanatham, who is the appellant herein. 3. The appellant as well as Sri Neelakanta Rao filed appeal before the CESTAT. The CESTAT vide order dated 28.09.2004 remanded the matter for de novo adjudication. Thereafter, the Commissioner has passed the order impugned herein by which penalty of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oreign currency and the piece of paper containing the names of three passengers. At this juncture, it needs to be mentioned that department filed appeal against the order of acquittal before the Hon ble High Court of Judicature at Hyderabad (For the State of Telangana Andhra Pradesh) and the Hon ble Court vide order dated 02.06.2015 in Criminal Appeal Nos. 1203 and 1204/2005 upheld the order of acquittal. Therefore, the position now is that there are concurrent findings of acquittal. We have gone through the judgments passed by the Metropolitan Magistrate as well as the Hon ble High Court. The evidence has been analysed in detail. The appellant and his colleague, Sri Neelakanta Rao have put forward a consistent case all along. They have e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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