9911796707
TMI Blog2019 (10) TMI 334X X X X Extracts X X X X X X X X Extracts X X X X ..... ear evidence to come to the conclusion that the appellants by their specific act or omission or any act abetted the illegal importation of offending goods. In the impugned order, no such evidence has been recorded. Further, for penalty under Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or of role in the importation of cargo is not sufficient. Penalties not warranted and is set aside - appeal allowed - decided in favor of appellant. - C/21308/2018-SM, C/21296/2018-SM, C/21302/2018-SM, C/21307/2018-SM, C/21305/2018-SM, C/21303/2018-SM - Final Order No. 20699-20704/2019 - Dated:- 6-9-2019 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER Mr. P.A. Augustian, Advocate For th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. C/21308/2018 Ajay Overseas Shipping ₹ 50,000/- 6. C/21296/2018 Ajay Overseas Shipping ₹ 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, large number of importers had used the appellant s service for clearing goods regarding the import of used photocopiers and import of used digital multifunction machines, disputes are pending ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 been held by the Commissioner that the appellant failed to take due diligence in filing the Bill of Entry on behalf of the importer. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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