TaxTMI 
TaxTMI 
2018 (3) TMI 121
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....er M/s. Atul Automation Pvt Ltd. and M/s. Parag Domestic Appliances. Since the issue is identical in all the 6 appeals, all the appeals are being disposed of by this common order. The details of 6 appeals are given herein below:- Appeal No. Appellant Penalty u/s 112(a) Penalty u/s 1 14AA C/21185/2017 Aith P Rs.10 lakhs Rs.1 lakh C/211186/2017 Kith P Rs.3 lakhs Rs.3 lakhs C/20926/2017 M/s. Ajay Overseas Rs.1 lakh -- C/20927/2017 M/s. Ajay Overseas Rs.30,000/- --- C/20928/2017 Shri E.N. Unnikrishnan Rs.10 lakhs -- C/20929/2017 Shri E.N. Unnikrishnan Rs.3 lakhs --- 2. Mainly the issue in....
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....that goods are e-waste, respondent, then Commissioner of Customs suspended the appellant Shri Ajith P from panel of Chartered Engineer and directed SSIB to investigate the issue and appointed another Chartered Engineer. After completion of the investigation by the Department, show-cause notice was issued on 14/02/2017 to the importers as well as to the appellants. The learned Commissioner without affording a reasonable opportunity of hearing passed the impugned order holding the appellants guilty in illegal import of goods and imposed penalty under Section 112(a) and Section 114AA of the Customs Act, 1962. 4. Heard both the parties and perused records, 5. Learned counsel for the appellants submitted that the impugned order passed by t....
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....fficers of the Customs had conducted examination of the goods with the assistance of the appellant Shri Ajith P who is the Chartered Engineer and confirmed that they have verified the entire details. He further submitted that the allegation against another appellant Shri E.N. Unnikrishnan who is the local representative of the importer in Cochin is that from the office of the local representative, some unsigned reports were recovered which has affected the valuation report. To counter this, the learned counsel further submitted that there is no illegality in those reports and there is no allegation that Shri Unnikrishnan or any other persons has made any attempt to influence the finding in the valuation report. He also submitted that merely....
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....the main importer vide the Final order No.21592-21594/2017 dt 09/08/2017 by Division Bench of this Tribunal because the requirements of Section 114AA are not fulfilled. Therefore since the penalty under Section 114AA dropped against the main importer and there is no material evidence against the present appellant Shri Ajith P to impose penalty under Section 114AA, I also drop the penalty against him. 8. Further, I find that the penalties have been imposed against all the three appellants under Section 112(a) of the Customs Act. The said section provides for imposition of penalty on any person who abets the doing or omission or any act or omission which will render the goods liable to confiscation. In other words, there should be a clear ....