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TMI Blog2017 (12) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... at the appellants have active participation or role in illegal importation of the subject goods in question. Penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. C/52154/2015- [SM], Customs Appeal No. C/52272/2015- [SM], Customs Appeal No. C/53488/2015- [SM] - Final Order No. 58383-58385 /2017 - Dated:- 15-12-2017 - Hon'ble Mr. S. K. Mohanty, Member ( Judicial ) Ms. Prab Jyoti, (Advocate) for the Appellant Mr. U. Sengraj, DR for the Respondent ORDER Per S. K. Mohanty These appeals are directed against the impugned orders dated 10.03.2015 and 24.06.2015 passed by the Commissioner of Customs (Appeals), New Delhi. Imposition of penalties under Section 112 (a) of the Customs A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalties on the appellants under Section 112(a) of the Act. The ld. Commissioner (Appeals) had upheld the adjudged penalties vide the impugned order dated 10.03.2015 and 24.06.2015. 3. The ld. Advocate appearing for the appellant submitted that the Department has not produced any documentary evidence to show that M/s. ABB Ltd. is the importer or the consignment was in its name. Further, she submitted that no documents were available in the file to show that the appellants had given the delivery order to any importer/person and no importer came forward to take the delivery order from the appellants. Thus, she submitted that the whole case booked by the Department is based on assumption and presumption, and accordingly imposition of penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imported consignments. Thus, he cannot be termed as importer under Section 2(26) of the Customs Act, 1962. Further, the Department has not adduced any concrete evidence that the appellants have active participation or role in illegal importation of the subject goods in question. Thus, I am of the view that the appellants cannot be exposed to the penal consequences provided in Section 112(a) of the Act. I find support from the decisions cited by the ld. Advocate in favor of non-imposition of penalties against the appellant. 7. Therefore, I do not find any merits in the impugned orders, so far as imposition of penalties against the appellants are concerned. Therefore, after setting aside the same, I allow the appeals in favor of the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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