2013 (5) TMI 550

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.... For the Respondent: Shri. D. D. Joshi, Supdt. (AR), JUDGEMENT Per: P.R.Chandrasekharan 1. The appeal and stay application are directed against order-in-Appeal No.409-410/MCH/ADC/ Gr.VB/2012 dated 03/07/2012 passed by Commissioner of Customs (Appeals), Mumbai. 2. The appellant, Shri Ravindra Maruti Mansukh was involved in a transaction relating to import of car allegedly by mis-decla....

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....et off without imposing any penalty, imposition of penalty on the appellant is not sustainable in law for the reason that when a person who is entrusted the responsibility under the law has not been found to be guilty, the appellant who was not responsible under the Customs Act for any action cannot be imposed with a penalty. 3.1 The Ld. Counsel also submits that in a similar case, the penalty ....

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....hereas in the present case, he submits that the gravity of case is more serious as the importer is not traceable 5. We have carefully considered the submissions made by both the sides. 5.1 As the issue lies in a narrow compass, after dispensing the requirement of pre-deposit and with the consent of both the sides, we take up the appeal itself for consideration and disposal. 5.2 For imposi....