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TMI Blog2018 (3) TMI 1721X X X X Extracts X X X X X X X X Extracts X X X X ..... him from abroad, there is no evidence to show that he had asked Mr. Rajesh Kumar to bring the foreign goods by smuggling thereof. The applicant had not even paid any advance money also to Mr. Rajesh Kumar from which it is implied that he had intended to make payment only after goods were handed over to him. Hence, on the basis of the applicant’s mere request to Mr. Rajesh Kumar to bring imported g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant) against the Order-in-Appeal No. CC(A)Cus/ICD/Air-1205/2015, dated 23-9-2015, passed by the Commissioner of Customs (Appeals), New Delhi, whereby the appeal of the applicant has been partly allowed by reducing the penalty from ₹ 1.00 lakh to ₹ 50,000/- under Section 117 of the Customs Act, 1962. 2. The brief facts involved in the present proceeding are that one passenger namely ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7; 1.00 lakh was imposed on Shri Sandeep Kumar as well as the applicant vide Order, dated 28-3-2014. Both filed an appeal before the Commissioner of Customs (Appeals) and two separate Orders, dated 23-9-2015 in respect of the applicant and Order, dated 29-4-2015 in respect of Mr. Sandeep Kumar were passed by the Commissioner (Appeals). While the Commissioner (Appeals) has set aside the penalty on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pleaded that OIA is just and proper. 4. The Government has examined the matter and it is noticed that except the fact that the applicant had requested Mr. Rajesh Kumar to bring some goods for him from abroad, there is no evidence to show that he had asked Mr. Rajesh Kumar to bring the foreign goods by smuggling thereof. The applicant had not even paid any advance money also to Mr. Rajesh Kumar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndeep Kumar has also not been agitated before the Government by filing a revision application as per the records of this Office. Thus, even the Revenue has accepted that the penalty is not warranted on Mr. Sandeep Kumar. Since Mr. Sanjeev Kumar had also requested Mr. Rajesh Kumar to bring imported goods like Mr. Sandeep Kumar had requested, the Government is convinced that no penalty can be impose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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