2003 (5) TMI 382

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. [Order per : V.K. Agrawal, Member (T)]. -  These are three appeals preferred by Revenue praying for imposition of penalty under Section 112 (a) of Customs and Rule 209A of Central Excise Rules on three respondents who are Directors in M/s. Imaging Software Ltd. 2. When the matter was called, no one was present on behalf of the respondents and the notice issued for intimating ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 50,000/- under Rule 209 of the Central Excise Rules on M/s. Imaging Software Ltd; that, however, the Commissioner did not impose any penalty on the respondents; that penal action against the Director of the Company should have been taken on the same ground as in the case of the Company itself since it is well known fact that the Company cannot act on its own; that it was also required on the part....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....presentative and perused the records. The penalty under Section 112(a) of the Customs Act can be imposed on any person who is in relation to any goods does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111 or who acquires possession or is in any way concerned in carrying, removing or in any other manner dealing with any goods which he kno....