2018 (1) TMI 570

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..... into the Government account in the adjudication order, penalties cannot be imposed in absence of any specific substantiation by the Revenue with regard to the involvement of the appellant in the fraudulent activity - penalty set aside - appeal allowed - decided in favor of appellant. - C/51041/2017-SM - Final Order No. 58371/2017 - Dated:- 6-12-2017 - Mr. S.K. Mohanty, Member (Judicial) Sh .....

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..... f such intelligence, the department has proceeded against the importer and the CHA (the appellant herein) for confirmation of the duty demand and for imposition of penalty. Vide the adjudication order dated 17.12.2013, a penalty of ₹ 1 lakh was imposed on the appellant under Section 112(b)(ii) ibid. 3. The ld. Advocate appearing for the appellant submits that due to error in the EDI syste .....

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..... /1000 per stick with effect from 28.5.2012, when the Finance Act, 2012 received the accent of the President of India. Since the EDI system in the Customs House was not updated, to capture the enhanced rate of duty, the same has accepted the old rate for the purpose of assessment. Upon pointing out such mistake, since the importer had paid the differential amount of CVD along with interest, the bon .....

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