2016 (12) TMI 637

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..... espondent Per Ashok Jindal: The brief facts of the case are that M/s Saraf Electricals Pvt. Ltd had imported certain consignment of Electrical Steel Sheets and had filed 15 numbers of Bills of Entry for clearance of the imported consignment. Based on the declared value of imported goods, duty liability were assessed and on payment of duty, the goods were allowed clearance for home consumption. S .....

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..... the impugned order, in reducing the quantum of penalty to 50%. In support of reduction of penalty amount, the Commissioner (Appeals) has observed that the main accused namely, Kapil Oberoy & Ankush Khullar nowhere in their statements have stated the appellant's involvement in the fraudulent activities. Further, it has also been observed that the appellant was not involved in clearance of good .....

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..... , since the involvement of the appellant in the fraudulent activities have not been proved with any tangible evidence, the proceedings initiated against him for imposition of penalty will not be justified. Therefore, penalty imposed in the Adjudication order as well as confirmed in the impugned order is not legal and proper, and as such, the appeal is allowed by setting aside the impugned order.

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