2017 (3) TMI 161

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....as follows: The appellant herein viz., M/s.Lovely Offset Printers, Sivakasi, is a partnership firm, importing second hand printing machines. While so, 12 second hand machines were imported under various bills of entry all valued at Rs. 1,37,42,290/- (CIF) through Tuticorin Port. On intelligence that the second hand printing machines were sold in violation of the Customs Act, 1962 and EXIM Policy, the officers of Directorate of Revenue Intelligence visited the premises of the appellant and on verification, it revealed that out of 12 machines imported, only 4 machines were found available in the factory and the remaining 8 machines had been sold in the local market. Hence, a show cause notice was issued to the appellant. Thereafter, the ca....

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....o penalty was levied. The order of remand was passed by the first respondent on 17.05.2002 only on the appeal filed by the appellant. Under such circumstances, the second respondent ought not to have imposed the penalty. Hence, the appellant has filed an appeal before the first respondent. But, without considering the same, the said appeal was dismissed by order dated 05.03.2012, which is impugned herein. Thus, the appellant sought for setting aside the order passed by the first respondent. 4. Per contra, the learned counsel for the respondents, by relying upon the unreported judgment delivered by the a Division Bench of this Court dated 02.09.2015, in C.M.A.(MD)No.618 of 2012 in the case of M/s.The Mehta Fine Arts vs. The Customs, Excis....