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TMI Blog2025 (1) TMI 235X X X X Extracts X X X X X X X X Extracts X X X X ..... lant that he connived with the other three persons to mis-declare the goods. Therefore, the finding rendered by the Tribunal to be perverse qua the facts and circumstances of the case. The orders passed by the Tribunal as well as the Adjudicating Authority are set aside - Appeal allowed. - T.S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. Ms. Micky Chowdhary, S/Shri B.N. Pal and Protyush Chatterjee, Advocates, for the Appellant. Shri Kaushik Dey and Tapan Bhanja, Advocates, for the Respondent. ORDER This appeal filed by a Customs House Agent is directed against the Final Order No. 76458/2023, dated 24th August, 2023 passed by the Customs, Excise and Service Tax Appellate Tribunal, Eastern Zonal Bench, Kolkata. By the said order, the Learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er persons who abetted the import and aided the mis-declaration. The appellant submitted reply to the show-cause notice and the Adjudicating Authority has adjudicated the case and passed the Order-in-Original dated 31-3-2014. Though the order appears to be a very elaborate order, it is a verbatim extract of the various allegations made in the show cause notice. In Paragraph 25, the Adjudicating Authority has noted the submissions made by the appellant and also the decisions relied upon by them. Further, it has been stated that they have been Customs House Agents for 18 years and there has been no allegation against them and they have discharged their duties honestly. Further, the appellant has also produced an e-mail sent by the Safety Offi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty of Rs. 25,000/- imposed under Section 112(a) of the Act. In the absence of any evidence brought on record by the Adjudicating Authority, the Tribunal ought not to have confirmed the order passed by the Adjudicating Authority. The Tribunal has not independently assessed the factual position. As pointed out earlier, even in the show cause notice, there was no substantial allegation against the appellant that he connived with the other three persons to mis-declare the goods. Therefore, we find the finding rendered by the Tribunal to be perverse qua the facts and circumstances of the case. 4. For the above reasons, the appellant succeeds. The appeal is allowed and the orders passed by the Tribunal as well as the Adjudicating Authority ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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