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TMI Blog2019 (9) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... ct that the goods were being declared - HELD THAT:- The use of the expression must have is indicative of the fact that Adjudicating Authority is not sure about the role played by the said appellant. Otherwise also the filing of online bill of entry by itself cannot be held to be punishable offence unless Revenue produce evidences to establish that the person concerned, by his active involvement, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by learned advocate, Shri Ashutosh appearing on behalf of the appellant and learned AR, Shri P.K. Dubey appearing on behalf of the Revenue, we find that the main case and allegations are against one M/s A R Mesh Solutions importer of the goods, who declared the same in the Bills of Entry as Water Glass . However, inspection of the containers revealed that the imported goods were firecrackers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat he filed the Bills of Entry and arranged for Customs clearance on forged letterhead of CHA M/s Multiwings Clearing Forwarding (P) Ltd. showing his authorization. Shri Rajkumar, Supervisor of transporter M/s Akal Transport company, has clearly stated that the transportation of all the twelve containers of suspected firms were handled by Shri Gaurav Kumar Mishra which included the containers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... indicative of the fact that Adjudicating Authority is not sure about the role played by the said appellant. Otherwise also we find that filing of online bill of entry by itself cannot be held to be punishable offence unless Revenue produce evidences to establish that the person concerned, by his active involvement, aided and abated the importer. We find no justifiable reasons to impose penalty up ..... X X X X Extracts X X X X X X X X Extracts X X X X
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