2017 (5) TMI 1123

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....ocate for Shri S.H. Rustom, for appellant Shri V.R. Reddy, Asst. Commr. (AR), for respondent ORDER Per: M.V. Ravindran These two appeals are directed against impugned order-in-original No.14/2005 CC (X) dated 30.11.2005 which has imposed a penalty on Shri Syed Hatim Rustom under Section 114(iii) of the Customs Act, 1962. Both the appeals are being disposed of by a common order. 2. None appea....

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....s, we find that the role attributable to Shri Sayed Hatim Rustom in the order-in-original in paragraph 42 (v) is that he introduced one Shri Abdul Wahid Fakir Mohda of M/s Uzaifa Enterprises (main appellant) to Shri B.V. Shah, who is a Chartered Accountant. The charges made against Shri B.V. Shah, C.A are that he had helped Shri. Abdul Wahid Fakir Mohd. in opening a bank account and also getting P....

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....al filed by Shri Mukesh Sharma, since the appeal is of 2006 we take up the same for disposal even in the absence of any representation. The only charge which has been held against Shri Mukesh Sharma in paragraph numbers 32 and 33 of the impugned order-in-original is that he had made payment of Rs. 1 lakh to Shri Aslam Patel to use the same money for procuring substandard goods for export and claim....