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TMI Blog2014 (11) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... the Settlement Commission was inclined to take a lenient view and absolved them from imposition of penalty. Accordingly, the Commission passed the order imposing penalty only on the main applicant, namely, M/s. Lubecon Petroproducts Pvt. Ltd. and granted full immunity from penalty in respect of co-applicants, which included Mr. Zahroorul Huq This Court is inclined to make such an observation in the light of the fact that all allegations against the petitioner emanated, on account of the action, said to have been done by Mr. Zahroorul Huq. Once full immunity from penalty has been granted to the said Mr. Zahroorul Huq, it necessarily follows, that the benefit should also flow to the petitioner/company - the Commission ought to have taken into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it is relevant to note that one Mr. Zahroorul Huq was the third applicant before the Settlement Commission. The Settlement Commission, by order, dated 24-8-2012, settled the issue by demanding duty on the goods imported and by directing the importer to pay interest. The Settlement Commission imposed a redemption fine of ₹ 5,00,000/- and a penalty of ₹ 5,00,000/- on the main applicant and full immunity from penalty was granted to all the co-applicants. According to the final order passed by the Commission, the company paid full penalty as well as the redemption penalty. The petitioner/company, who was the Customs House Agent, was also issued a notice alleging that they have not obtained any authorization from the importer and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntioned in the show cause notice, dated 18-10-2011 and that Mr. Zahroorul Huq was an employee of the petitioner/company and therefore, whatever action done by Mr. Zahroorul Huq has the direct responsibility of the petitioner, CHA. Further, it was observed that the co-applicants failed to obtain required authorization from the importer, namely, the company, M/s. Lubecon Petroproducts Pvt. Ltd., and allowed the third parties to prepare the import documents. Therefore, the Commission was of the view that, if the petitioner-company, including the Managing Partner, had exercised due care and caution, they could have averted the misdeclaration and undervaluation by M/s. Lubecon Petroproducts Pvt. Ltd. Accordingly, the Commission settled the matte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the co-applicants derived pecuniary advantage, though they had assisted in documentation, etc., the Settlement Commission was inclined to take a lenient view and absolved them from imposition of penalty. Accordingly, the Commission passed the order imposing penalty only on the main applicant, namely, M/s. Lubecon Petroproducts Pvt. Ltd. and granted full immunity from penalty in respect of co-applicants, which included Mr. Zahroorul Huq. 9. The allegations against the present petitioner/company and its Managing Partner, are on account of signing authorization blank forms to facilitate the clearance, which were handed by Mr. Zahroorul Huq, who is said to be their employee and who is also running a parallel business in the name and styl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nted full immunity from penalty, in the light of the order passed by the Commission, dated 24-8-2012, wherein a finding of fact has been recorded by the Commission that there is no evidence against the co-applicant, Mr. Zahroorul Huq said to be the employee of the petitioner. Further, this Court is of the view that the petitioner/company alone should not be discriminated and the same benefit should be extended to them. 14. In any event, the petitioner's Customs House Agent Licence having already been revoked and as against the said order, the petitioner has filed an appeal before the CESTAT, which shall be independently agitated by the petitioners and this order shall have no effect on those proceedings. No costs. Consequently, the co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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