2019 (10) TMI 334

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..... he 6 appeals is identical, therefore all the 6 appeals are being disposed of by this common order. The details of 6 appeals are given herein below: SI. No. Appeal No. Appellant Penalty u/s 112(a) 1. C/21302/2018 Ajay Overseas Shipping Rs. 50,000/- 2. C/21303/2018 Ajay Overseas Shipping Rs. 50,000/- 3. C/21305/2018 Ajay Overseas Shipping Rs. 50,000/- 4. C/21307/2018 Ajay Overseas Shipping Rs. 50,000/- 5. C/21308/2018 Ajay Overseas Shipping Rs. 50,000/- 6. C/21296/2018 Ajay Overseas Shipping Rs. 50,000/- 2. Briefly the facts of the present case are that the appellant is engaged in Customs Broker activities as per the CBLR Regulation over a period of time and during the last few years, l .....

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..... Tribunal in separate proceedings after examining them on merits. He further submitted that the Customs has not brought any evidence on record to show convience of the appellant in the import of machines. The Learned Counsel further submitted that on identical allegations, this Tribunal has allowed the appeal of the appellant vide its Final Order No.20034-20038/2018 dated 11.01.2018 wherein the allegations were the same and the penalty on the appellant was imposed under Section 112(a) of the Customs Act. 5. On the other hand, Learned AR defended the impugned order and submitted that the appellant cannot escape the liability when they had filed the clearance document with the Customs. He further submitted that in the impugned order, it has b .....

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..... osed on assumptions and presumptions. Cogent, tangible and reliable evidence is required. Further the appellant has also relied upon the following decisions in support of his case:- i. Vinay Aggarwal Vs. CC, Jaipur-I [2016(344) ELT 1024 (Tri. Del.)] ii. Rajan Arora Vs. CC(ICD TKD), New Delhi [2017(352) ELT 37 (Tri. Del.)] 6.1. Further, I find that the Tribunal, in the appellant's own case on the same allegation, dropped the penalty under Section 112(a). Consequently, by following the ratio of the said decisions, I set aside the penalties imposed on the appellant in all the 6 appeals by allowing the appeals of the appellant. (Operative portion of the Order was pronounced in Open Court on 06/09/2019)
Case laws, Decisions, Judgements .....

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