9911796707
TMI Blog2019 (11) TMI 966X X X X Extracts X X X X X X X X Extracts X X X X ..... interest, there was no necessity to issue the show-cause notice under Section 28 of the Customs Act. Also, Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer - Further, in the impugned order no penalty has been imposed on the importer and penalty has only been imposed on the CHA under Section 112(a) of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he facts of the present case are that the appellant is a custom broker holding license number AAACS6709BCH002. The appellant rendered his services to M/s. Corporation Bank Ltd., Bangalore (hereinafter called as the said importer) for import of Gold bars (hereinafter referred to as the impugned goods). These gold bars were imported through 5 BOEs between period 30.03.2012 to 15.01.2013, classified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13,91,743/- (Rupees Thirteen Lakhs Ninety One Thousand Seven Hundred and Forty Three only) as the aforesaid BOEs was self assessed by the importer under Section 17 of the Customs Act and was facilitated through RMS System. The proceedings were initiated against the importer and the appellant. It is vide OIO No. 384/2015-16 dated 31.03.2016 of the Additional Commissioner of Customs, a penalty of & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Bills of Entry and with regard to one Bill of Entry they have paid the differential duty within 30 days of the receipt of show-cause notice. He further submitted that once the importer had paid the differential duty, then there was no question of issuing the show-cause notice which also admits that the importer has paid the differential duty. He further submitted that once the differential duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he show-cause notice under Section 28 of the Customs Act. Further I find that the Department has not been able to bring any material on record to show that there is a aiding and abetting by the appellant to the importer. Further I find that in the impugned order no penalty has been imposed on the importer and penalty has only been imposed on the CHA under Section 112(a) of the Customs Act for abet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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