2015 (6) TMI 1088

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....e Appellant. Mr. Devender Singh, DR for the Respondent. ORDER Per S. K. Mohanty (for the Bench): The brief facts of the case are that M/s Regent Strips (P) Ltd had imported certain consignment of Rerolling & Heavy Melting Scrap and had filed 8 numbers of bills of entry for clearance of the imported consignment. Based on the declared value of imported goods, duty liability were assessed....

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.... had filed the appeals before Commissioner (Appeals), which were disposed who vide the impugned order, in reducing the quantum of penalty to 50%. In support of reduction of penalty amount, the Commissioner (Appeals) has observed that the main accused namely, Kapil Oberoy & Ankush Khullar nowhere in their statements have stated the appellants involvement in the fraudulent activities. Further, it ha....