2018 (3) TMI 123

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....: Ashok Jindal Penalties have been imposed on the appellants under Section 112(1) of the Customs Act, 1962. Against the said order, the appellants are before me. 2. The facts of the case are that the appellant Shri Amit Nagi is the proprietor of M/s Dev International. One container No.IALU 456243-5 was found in the name of M/s Dev International was put on hold and examined on 17.12.2015 by D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ny bill of entry and never claimed to be the owner of the said goods. In that circumstances, no penalty can be imposed on the appellant. It is also contended that appellants are nothing to do with the goods in question. As no evidence has been produced by the Revenue with regard to the ownership of the said goods of the appellants, therefore, no penalty can be imposed on the appellant under Sectio....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ry. Admittedly, no bill of entry is filed. In that circumstances, Shri Amit Nagi cannot be held of be an importer of the said goods. In that circumstances, no penalty can be imposed on the appellants as held by this Tribunal in the case of Manisha Karia @ Manisha Shah (supra) wherein this Tribunal observed as under: "2. It is a unique case where no bill of entry has been filed by any of the app....