2018 (12) TMI 879

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....5761/2018<br>Customs<br>SHRI P. K. CHOUDHARY, JUDICIAL MEMBER Shri A. K. Srivastava, Adv. for the Appellant (s) Shri S. K. Naskar, Asstt. Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary : The present Misc. Applications have been filed by the applicants/appellants seeking rectification of mistake in the Tribunal's Final Order No. FO/75021-75034/2018 dated 10.01.2018. ....

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....purposes of Prosecution the offence should be covered under Section 132,133,134, 135, 135A or 136 of the Customs Act, 1962, and also the offending goods (High Value and Prohibited goods) should be Rs. 20 lakhs or more. In the instant case, appellants in individual have not been found guilty of illegal export of such goods or value, and so the order in original has been passed by ignoring the CBEC ....

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.... she concluded that 'the Noticee (s) for their involvement in the instant smuggling case are also liable to be prosecuted under Section 135 of the Customs Act, 1962.' Now the question arises that once the adjudicating officer has failed to identify the accused (concern person), how she can conclude penalty & proposed for prosecution. On the basis of doubt no penalty or prosecution can be conclu....