2012 (10) TMI 43

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....   Per Shri S.K.Gaule   The Appellant filed the Appeal against the Order-in-Original Kol/Cust/Port/14/06 dated 25.01.2006, whereby the Commissioner has imposed a penalty of Rs.10,00,000/- under Section 112 of the Customs Act, 1962.   2. Briefly stated facts of the case are that SIIB, Custom House, Kolkata initiated proceedings against M/s. Rammapati Exports on the ground th....

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....bunal, vide Order No.A/759-760/KOL/2006 dated 07.08.2006 in the case of Rammapati Exports vs. CC(Port), Kolkata reported in 2006(203) ELT 107(Tri.-Kolkata). The contention is that the Department has not challenged the Tribunal s Order. The contention is that the penalty on the present Appellant has been imposed only on the ground of aiding and abetting the alleged export. The contention is that on....

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....ngs. Therefore, the so-called new material/evidence not being relatable or relevant as found to uphold the charge of over-valuation, leads to the setting aside of the impugned Order and the notice.   2.8. Before parting with this appeal, we would like to observe that the appellants lament of being singled out and getting a biased treatment by the Customs House, has force to be heard. &nbsp....