2010 (12) TMI 503

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..... (Oral)]. - This appeal is preferred against a consolidated order made by the Customs, Excise and Service Tax Appellate Tribunal (the Tribunal) in an order passed in three appeals being Appeal No. C/187-189/2009. Since a common appeal has been filed in relation to all the three parties, this appeal is treated as an appeal preferred against respondent No. 1 - M/s. Vaz Forwarding Limited. 2.&....

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.... of penalty under Section 112(a) of the Customs Act, 1962 in the facts and circumstances where goods are undisputedly rendered liable for confiscation under the provisions of Section 111 of the Customs Act, 1962 and whether in the facts and circumstances of the present case, the Tribunal was justified in allowing the party's appeal?" 3. The facts of the case stated briefly are that vide or....

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....ogus and forged. There may be some contravention as regards following procedure envisaged in the Customs House Licensing Rules, but there is virtually no evidence to show any knowledge on the part of the appellant about the forged advance licences. Even the officers cleared the goods against said licences and it is only subsequently on investigation that these licences were found to be forged and ....