2017 (7) TMI 272

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....AR), for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is directed against Order-in-Original No.2/Commr./Noida/2011-12 dated 28/06/2011 passed by Commissioner of Customs & Central Excise, Noida. 2. The brief facts of the case are that through a Show Cause Notice dated 09/04/2010 appellant were called upon to show cause as to why penalty under Section 117 of Customs Act, 1....

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....ppeared for personal hearing. Penalty of Rs. 50,000/- was imposed on appellant under Section 117 of the Customs Act, 1962. Aggrieved by the said order appellant filed this appeal before this Tribunal. 3. Heard the ld. Counsel for the appellant, who has taken me through Para 2.7 (a) of Order-in-Original wherein the statement of appellant recorded on 11/11/2009 & 08/11/2009 is reproduced wherein ....

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....ving considered the rival contentions and on perusal of the facts on record, I find that penalty was imposed through impugned Order-in-Original on the appellant amounting to Rs. 50,000/- under Section 117 of the Customs Act, 1962. The said Section 117 of the Customs Act, 1962 is reproduced as under:- "Any person who contravenes any provision of this Act or abets any such contravention or who fa....

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....ravention or for failure to comply with any provisions of Customs Act, 1962. I do not find any finding by the Original Authority indicating any specific contravention on behalf of the appellant or any abatement by the appellant for any contravention by anybody else or any failure on the part of appellant to comply with any provisions of Customs Act, 1962. I, therefore, find that the findings of th....