2017 (1) TMI 832

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.... Per Mr. Anil Gu Shakkarwar: This appeal is filed by Shri R.K. Gupta, who was one of the noticee in the show-cause-notice dated 14.01.2008 issued to M/s. The Village Art, Moradabad. The present appeal is against Order-in-Appeal No.10/CUS/MRT-II/2011 dated 31.05.2011 passed by Commissioner (Appeals), Meerut-ll. 2. The brief facts of the case are that M/s. The Village Art, Moradabad obtained advan....

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....ri R.K. Gupta was imposed with a penalty of Rs. 10,00,000/- under Sections 112, 114, 114A & 117 of the Customs Act, 1962. The appellant preferred appeal before Ld. Commissioner (Appeals). The Ld. Commissioner (Appeal) disposed the said appeal through Order-in-Appeal No.10/CUS/MRT-II dated 31.05.2011 (impugn g order), wherein the Ld. Commissioner (Appeals) who has elaborately gone through the conte....

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.... relied on case Law in the case of Ashok Kumar Singh Vs. Union of India reported at 2000 (124) ELT 33 (All.). 3. The learned DR has contended that the admissibility of statement of co-accused for imposition of penalty under Customs Act has been elaborately discussed by Ld. Commissioner (Appeals) in para 4 of Order-in-Appeal. 4 Having considered the rival contentions and on perusal of record, I f....