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TMI Blog2016 (10) TMI 1290X X X X Extracts X X X X X X X X Extracts X X X X ..... t the appeal can be disposed of on the short ground of non-application of mind by the adjudicating authority. The lack of diligence as well as the participative role ascribed to the appellant cannot be alienated from the licensee. While a partner can be proceeded against in his individual capacity for acts of omission and commission in relation to goods that are held liable for confiscation, the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 21-10-2016 - Shri C.J. Mathew, Member (T) None, for the Appellant. Shri V.R. Reddy, Assistant Commissioner (AR), for the Respondent. ORDER This appeal has been filed by Shri Kamlesh Ramesh Chandra Gandhi, partner of M/s. International Express Co. (CHA no. 11/92), who was imposed with penalty of ₹ 50,000/- under Section 114 of Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h as he lent support to Mr. Mahendra D. Sejpal and became instrumental in facilitating the Customs clearance of the impugned export goods through an unauthorized person. Further, neither he nor any of his employees were present at the time of examination of the impugned cargo. Moreover, he did not ascertain the bona fides of the exporter or the quality of the impugned export goods. Thus, Mr. Kamle ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to use of the licence issued to the agent, cannot be shifted to an individual, howsoever influential he or she may be in the licensed entity. The fastening of vicarious responsibility on the appellant is beyond the pale of law. 4. Further, imposition of penalty is a harsh measure to be invoked after due deliberation of the acts that have led to such offence as are clearly identi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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