2016 (12) TMI 261

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..... the aforesaid order could be said to be devoid of merit and bad in law. In the result, we do not see any reason to interfere with the said order. Consequently, the Revenue’s appeal being without merit, is dismissed - decided against Revenue. - C/477/2008 - A/10381/2016 - Dated:- 2-5-2016 - D.M. Misra, Member (Judicial) and Mr. P.M. Saleem, Member (Technical) For Assessee : None For .....

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..... Shri Affak Motiwala and Shri Afzal Madni Palla. Aggrieved, for non-imposing penalty on the said persons, the Revenue is in appeal. 3. The grievance of the Revenue is that the reason recorded for not imposing penalty on Shri Affak Motiwala and Shri Afzal Madni Palla, by the Ld Commissioner is incorrect, hence to be set aside. 4. On a visit of the impugned order, we find that while imposing .....

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..... ned himself in removing the imported material without paymen of dutyand without following proper procedure with an intent to evade paynmnt of appropriate rate of duy whih he knew tht the same is offrending in nature. Hence, he is correctly liable for penal action the provisions of Section 112(a) and 112(b) of Customs Act 1962. As far as penalty on Shri Affal Arif Motiwala, Authorised Signator .....

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