2025 (2) TMI 966

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..... nding of the tribunal sustaining the penalty cannot be sustained. By Annexure-C order, the appeal preferred by the employees against the imposition of penalty on the ground of forgery stands allowed and the order of imposition of penalty has been set aside. It is also brought to notice that by Annexure-D, the report filed by the Investigating Officer before the Judicial First Class Magistrate Cour .....

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..... eal allowed.
HONOURABLE DR. JUSTICE A.K. JAYASANKARAN NAMBIAR AND HONOURABLE MR. JUSTICE EASWARAN S. For the Appellant: By Advs. Aswin Gopakumar AG, Aditya Venugopalan (Kar/1455/2018), Nikitha Susan Paulson (K/001533/2019), Gautham Krishna E.J.(K/002565/2022), Mahesh Chandran (K001557/2019), Avinash Kurungot (K/003634/2022), Shallet K. Sam (K/314/2023). For the Respondent: By Advs. Sri. Rajes .....

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..... the appellant approached the appellate tribunal. 3. In the appeal, on an extensive consideration of the material facts, the tribunal concluded that there is no evidence to show that the appellant had forged the seal of the customs authority. Thus, it was found that the appellant is not vicariously liable. However, despite the aforesaid finding, the tribunal proceeded to sustain the penalty under .....

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..... appellant has been exonerated from the crime. 6. A perusal of the order impugned reveals that while the tribunal has found that there are no reasons to sustain the allegations in the show cause notice and thereby interfered with the order of cancellation of the license, it has not assigned any reason for nevertheless sustaining the penalty under Section 117 of the Customs Act. Moreover, when the .....

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