2016 (4) TMI 1153

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....ical Member) For the Appellant : Priyadarshi Manish (Advocate), Anjali Jha Manish (Advocate) For the Respondent : K. Poddar (Authorized Representative (DR)) ORDER Archana Wadhwa (Judicial Member) The challenge in the present appeal is to imposition of penalty of Rs. 25,000/- imposed upon the appellant, which is a CHA, in terms of the provision of Section 112 (b) of the Customs Act, ....

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....upon the Tribunals majority decision in the case of S.K. Colombowala vs. CC (Import), Mumbai reported as 2007 (220) E.L.T. 492 (Tribunal Mumbai) as also on another decision in the case of Windoors (India) vs. CCE, Mumbai II reported in 2009 (246) E.L.T. 345 (Tri. Mumbai). The Commissioner has not followed the S.K. Colombowala vs. CC (Import), Mumbai (supra) decision, even though he agreed that the....

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....here was a difference of opinion between the two Members in the said case of S.K. Colombowala vs. CC (Import), Mumbai (supra), which was resolved by third Member. It is the majority decision of the Tribunal which becomes the declaration of law and no reliance can be made to the minority view. The Tribunal decision in the case of Larsen & Toubro Ltd. vs. CST, Delhi reported as 2013 (32) S.T.R. 410 ....

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....t S.K. Colombowala vs. CC (Import), Mumbai (supra) ratio is fully applicable to the facts of the present case. 6. Apart from that, we also find that the appellant has been imposed penalty on the sole ground that he has not exercised due diligence to ascertain the correctness of the information as regards the correct classification of the product being imported by his client. Having gone through....