9911796707
TMI Blog2019 (9) TMI 126X X X X Extracts X X X X X X X X Extracts X X X X ..... TLPL on 30-7-2003 and resigned on 30-8-2003 i.e. within a period of one month. However, the imports were made by M/s. PTLPL in the year 2004-2005. Appellant was not even the Director of the said importer company. Even while discussing his role, the Commissioner has not attributed any role to him or show that he was an abettor to the violations committed by M/s. PTLPL - the imposition of any penalt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all the affairs of the company. As such being a sleeping director by itself, when the importing firm has already been penalized, it would not invite any penal action against them - penalty set aside. Appeal allowed - decided in favor of appellant. - C/244, 246/2010-CU(DB) - Final Order Nos. C/A/70641-70642/2019-CU (DB) - Dated:- 6-3-2019 - Ms. Archana Wadhwa, Member (J) and Shri Anil G. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ates to import of second-hand photocopiers by one firm under the name and style of M/s. Paramount Trade Links (P) Ltd. (hereinafter referred to as M/s. PTLPL). The allegation against the said firm are that they imported the said goods under an obligation to export the same after value addition and the said importer instead of fulfilling his export obligation had diverted the photocopier in the loc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t aside. 4. As regards penalty imposed on Shri Vimal Kalra, we note that in spite of the fact that he was one of the Director of the importing firm, Revenue has not shown his active involvement in the import of the goods. The appellant has submitted that he was running a photocopier shop in Kanpur and he was lured to become the Director of the firm. He was not associated with the day to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
