2004 (6) TMI 420

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....r the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - The short question that arises for consideration in this appeal filed by the Managing Director against Order-in-Original No. Cus-29/2002, dated 23-5-2002 is as to whether he can be imposed penalty of Rs. 2 lakhs under Sec. 112B of the Customs Act for the contraventions committed in not fulfilling the terms of Notification No. ....

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....d. Counsel that the Managing Director has not committed any offence, which requires for imposition of penalty. In so long as he has not committed any offence personally involving himself in the allegations brought by the Department then penalty is not imposable. In this regard he relies on the following judgments, wherein penalty on the Managing Director has been set aside :- 1.  &nbs....

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....d been upheld. 4. On a careful consideration we notice from the judgments cited by ld. Counsel that the penalty imposed on the Managing Director in addition to penalty on the Company was held to be unjustified as there was no material relied by Revenue relating to role played by him in committing the offence. In the present case also the goods which were imported were not even utilised nor....