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TMI Blog2017 (12) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ected against the impugned order dated 22.02.2016 passed by the Commissioner of Customs (Appeals), New Delhi. Imposition of penalty under Section 114AA of the Customs Act, 1962 is the subject matter of present dispute. 2. Brief facts of the case are that during the search conducted by Revenue, certain petroleum products were found, which were sent for testing to CRCL, New Delhi. Based on the repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o M/s. Amar Chand & Sons, who filed the Bill of Entry No.8623008 dated 29.11.2012 for clearance of such imported goods. The Department has merely proceeded against the appellant for imposition of penalty on the ground that the GR No.2852 dated 07.12.2012 resumed from the premises of the appellant showed that the goods were clandestinely diverted by him to M/s. ESS ESS Traders, which were imported ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 16 in the adjudication order, it cannot be said that the appellant is the importer of the goods and has made false declaration in context with the subject import. I also find that this Tribunal in the case of the appellant itself, in respect of the common investigation, has held that the appellant cannot be made liable for imposition of penalty under Section 114 AA ibid. The relevant paragraph in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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