2017 (11) TMI 51

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....volved in both the appeals is identical and the evidence is also the same, therefore both the appeals are being disposed of by this common order. 3. For the sake of convenience, the facts of appeal No.C/430/2009 are taken. 3.1 Directorate of Revenue Intelligence (DRI) Bangalore received information that four foreign speed post parcels containing computer parts consigned to M/s. Acuta Spectra Inc. Bangalore would be delivered at Frazer Town Post Office on 28.12.2005. It was also informed that Customs Duty was not paid for the said four parcels. Based on the information received, DRI maintained surveillance near Frazer Town Post Office, Bangalore on 28.12.2005. A person who took delivery of the four parcels at the said Post Office was i....

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.... the first floor in the same premises and that Shri Abdul Kader belonged to his native place viz., Illayangudi of Sivagangai District, Tamil Nadu. The officers inquired from Shri Mohammed Riyazudeen as to where he was going to store the four parcels, for which he replied that Shri Abdul Kader had given him the keys of M/s. Acuta Spectra Inc. located at Lingrajpuram and instructed him to keep the said four parcels there. 3.4 After the completion of investigation by the DRI, show-cause notices were issued to various persons involved in the commission of the offence and after following the due process of law, the Commissioner vide the impugned order confiscated all the parcels and also imposed penalties on various persons including the appe....

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....tted that the disciplinary proceedings initiated against the appellant under CCS (CCA) Rules has been dropped vide enquiry report dated 2.7.2013, therefore, the present proceedings initiated on the basis of the very same allegations cannot be sustained. In support of this submission, he relied upon the following decisions: • Commissioner vs. Parminder Jit Singh: 2013 (293) ELT 241 (Tri.) • Suraj Prakash vs. CC, New Delhi: 2016 (333) ELT 366 (Tri.-Del.) 6.1 He also submitted that there was no proposal in the show-cause notice either for classification of the imported parcels or for demanding of duty or for denying the exemption under any of the Notifications. Hence, the allegation of the Department with regard to....

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....ies and perusal of the material on record, I find that the imposition of penalty on the appellant under the provisions of Section 112(a) of the Customs Act, 1962 is not sustainable in law, as the same has been passed without any clinching evidence against the appellant showing his involvement in abetment of clearance of imported parcels without payment of customs duty. Further, I also find that on the same allegations, the appellant was prosecuted under Section 120B read with Section 420 IPC by the CBI Court, which vide its order dated 31.10.2011, has acquitted the appellant by observing that there is absolutely no cogent, consistent and satisfactory evidence on record to hold that the appellant was found guilty of charges levelled against ....