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TMI Blog2019 (2) TMI 1573X X X X Extracts X X X X X X X X Extracts X X X X ..... gs against the deceased stand abated. Penalty on the appellant, M/s. Riddhi Enterprises and its partner, Sh. Kamal Kishore Parekh - Held that:- The main notice who has mis-used the EPCG License on the basis of the exports made by the appellant and has also obtained EODC certificate from the DGFT. They have gone to the Settlement Commission and have settled the matter before the Settlement Commission and have paid the liability along with interest - further, the Original Authority has not considered that once the settlement is permitted by the Settlement Commission by the main notice then can penalties be imposed on the co-noticee who bona fidely believe that the export made by them were covered under ‘third party exports’ and counted tow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s directed against the common impugned order dated 07.02.2018 passed by the Commissioner of Customs, Mangalore whereby the Commissioner has imposed penalties on the firm i.e. Riddhi Enterprises and its partner Sh. Kamal Kishore Parekh and also penalties on Sh. Ashok P Maniyar, Proprietor, M/s. D J Impex under Section 112(a), Section 114 (iii) Section 114AA of the Customs Act, 1962. Since the allegation and the findings against the appellants are identical, therefore all the three appeals are taken up together for disposal. 2. Briefly the facts of the present case are that the appellant is a partnership firm M/s. Riddhi Enterprises with Sh. Kamal Kishore Parekh as the main partner and his wife another partner and they are manufacturer o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant filed detailed reply to the SCN inter alia submitted that appellants have, in fact, exported the goods and were under bona fide belief that the exports made by them was covered under the third party exports and the export obligation, under the EPCG License of the main noticee, has been fulfilled. They have also stated that the Customs authorities on the basis of valid EODC have cancelled the Bond/Bank Guarantee upon fulfillment of the EPCG License conditions. They have also stated that the duty was paid by the main noticee before the issue of SCN; therefore the appellants are not liable to pay any penalty. After following the due process, the Original Authority imposed penalties under Section 112(a), Section 114(iii) Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rity has penalized the co-noticee/appellant more than the main noticee whereas the main noticee has been granted immunity from all penal actions by the Settlement Commission. He further submitted that no material evidences have been given, all the documents, acts and omissions done by the appellant before Customs authorities which attracts penal provision of the Customs Act, 1962. He further submitted that EODC issued by the DGFT Authority is valid till date and has neither been cancelled nor withdrawn by the Licensing Authorities/DGFT Authorities. He further submitted that in the absence of any duty demand under the Customs Act, 1962 on the appellant or on the main noticee, the Original Authority should not have imposed penalty under vario ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Abraham Vs. CCE, 2017 (50) STR 241 (SC). penalty proceedings against the deceased stand abated. By following the ratio of the Apex Court, I hold that the penalty proceeding against the deceased stands awaited. As far as various penalties imposed under Section 112(a), Section 114(iii) Section 114AA all under the Customs Act, 1962 on the appellant, M/s. Riddhi Enterprises and its partner, Sh. Kamal Kishore Parekh is concerned, I find that the main notice who has mis-used the EPCG License on the basis of the exports made by the appellant and has also obtained EODC certificate from the DGFT. They have gone to the Settlement Commission and have settled the matter before the Settlement Commission and have paid the liability along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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