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TMI Blog2017 (11) TMI 704X X X X Extracts X X X X X X X X Extracts X X X X ..... e, for Appellants Shri Gyanendra Kumar Tripathi, Asstt. Commr (AR), for Respondent ORDER Per: Anil G. Shakkarwar The present two appeals are directed against a common Order-in-Appeal No.381-382-CUS/APPLALLD/LKO/2016 dated 13/05/2016 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow. Therefore, they are taken together for decision. 2. The brief facts of the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpose penalty under Section 112 (b) of the Customs Act, 1962 on M/s Patel Parcel Service Pvt. Ltd. (present appellant) and its Director Shri Nitin Kumar Kavedia (other appellant). The said show cause notice was adjudicated through the Order-in-Original No.56/2015 dated 15.07.2015. Both the appellants submitted before the original authority that their role was limited to booking the packages brough ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the impugned Order-in-Appeal dated 13.05.2016. The learned Commissioner (Appeals) did not interfere with the said Order-in-Original dated 15.07.2015 and dismissed the appeals filed before him. Aggrieved by the said order both the appellants are before this Tribunal. 3. The grounds of appeal are as follows:- i. The role of appellants was merely providing Courier service and they were not conce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the penalties may be set aside. 5. Heard the learned AR. who has submitted that the person who is dealing with the goods liable for confiscation is liable for imposition of penalty. 6. Having considered the rival contentions and on perusal of records, I did not come across any evidence brought forward by Revenue to establish that the appellant had knowledge that the goods booked through ..... X X X X Extracts X X X X X X X X Extracts X X X X
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