2017 (5) TMI 1123

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....ukesh Sharma Shri N.D. George, Advocate 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 d....

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....issions made by both sides and perusal of the records, 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 Faki....

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....ustom and allow his appeal. 5.1 As regards the appeal 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 mone....