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TMI Blog2016 (11) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. Hence, there is no merit in these appeals. It may be noted that the appeals of Mr. Chen Gao Sheng and M/s. Devi Shipping Agency filed for setting aside of penalty, have already been dismissed by the Tribunal - appeal dismissed - decided against Revenue. - C/18, 19 & 20/10 & Cross Objection No.CO/73/10 - FO/A/76453-76455/2016 - Dated:- 11-11-2016 - Shri P.K. Choudhary, Member(Judicial) Shri S.K. Naskar, AC(AR) for the Revenue (Adjournment Request) for the Respondent ORDER Per: Shri P.K. Choudhary Revenue filed these appeals against the Order-in-Original dated 07.09.2009 passed by the Commissioner of Customs(Prev.), West Bengal. 2. When the matter was called, none appears on behalf of the responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Agency under section 112(b) of the Customs Act, 1962. 4. I order to impose a penalty of ₹ 1,00,000/- (Rupees One Lakh Only) on M/s.Parekh Marine Agencies Pvt.Ltd. under section 112(b) of the Customs Act, 1962. This order is without prejudice of other acts and laws in force. 4. It is seen from the record that Mr.Chen Gao Sheng and M/s.Devi Shipping Agency filed appeal No.C/576-577/09 against the impugned order. By final order No.FO/A/75686-75687/2016 dated 27.07.2016, the Tribunal dismissed the appeals filed by them. Revenue also field the present Appeal Nos. C/18, 19 20/2010 against Shri Chen Gao Sheng, M/s.Devi Shipping Agency and M/s.Parekh Marine Agencies. On perusal of the memorandum of appeal filed by the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch misdeclaration to impose penalty on him under section 112(a) (b) of the Customs Act, 1962; Whether the Hon ble Tribunal should pass any other order as deemed fit. 7. It is surprising to note that in the grounds of appeal it was requested to impose penalty on Mr. Zhang Jian Ming, the Chief Engineer of the vessel who was not made a party in the appeal. Hence, the prayer of the Revenue cannot be acceded to. I find that the adjudicating authority already imposed penalties on the respondents herein under section 112 of the Customs Act, 1962. Hence, there is no merit in these appeals. It may be noted that the appeals of Mr. Chen Gao Sheng and M/s. Devi Shipping Agency filed for setting aside of penalty, have already been dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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