9911796707
TMI Blog2018 (12) TMI 1197X X X X Extracts X X X X X X X X Extracts X X X X ..... ld sustain an entirely inconsistent order in respect of the second show cause notice. Appeal allowed - decided in favor of appellant. - CUSAA 93/2018 - - - Dated:- 4-12-2018 - MR. S. RAVINDRA BHAT AND MR. PRATEEK JALAN JJ. Appellants Through: Dr. Ashutosh Ms. Fatima, Advs. Respondent Through: Mr. Harpreet Singh, Sr. Std. Counsel with Ms. Suhani Mathur, Advocate PRATEEK JALAN, J (ORAL) 1. The present appeal is directed against a judgment dated 24.11.2017 passed by the Customs Excise and Service Tax Appellant Tribunal (hereinafter referred to as an the Tribunal ) in Appeal no. C-52666/2015 filed by the appellant herein. 2. The appellant was engaged as a Customs House Agent (hereinafter referred to as an CHA ) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant on account of contravention of the Act or Rules made there under. The penalty imposed on the appellant was, thus, set aside. 4. In the meantime, however, the authorities had issued a second show cause notice dated 20.07.2012 to the appellant, this time under the Regulations, contemplating revocation of his CHA license and the forfeiture of his security deposit under Regulation 20. It is evident from the said show cause notice that it was based on the same transactions as the show cause notice dated 09.04.2010. The second show cause notice resulted in an order dated 24.04.2015 wherein the imposition of the personal penalty upon the appellant under the first order has been noticed, and it has been held that he had violated th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontemplated even when no action is taken under the Act. 7. Having considered the submissions of the counsel, we are of the view that the authorities were not justified in proceeding against the appellant under the Regulations in respect of the very same transactions which were the subject matter of the first show cause notice, and in respect of which the penalty levied upon him had already been set aside. In this case, the appellant was also made party to the first show cause notice and was in fact subjected to an order of penalty thereunder. The second show cause notice was issued immediately after the said order of penalty. It was not based on any material other than the transactions covered in the earlier round of proceedings and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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