2018 (3) TMI 1721

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....r, resident of Ropar Distt., Punjab (hereinafter referred to as the applicant) against the Order-in-Appeal No. CC(A)Cus/ICD/Air-1205/2015, dated 23-9-2015, passed by the Commissioner of Customs (Appeals), New Delhi, whereby the appeal of the applicant has been partly allowed by reducing the penalty from Rs. 1.00 lakh to Rs. 50,000/- under Section 117 of the Customs Act, 1962. 2. The brief ....

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....sh Kumar, Shri Sandeep Kumar and the applicant and penalty of Rs. 1.00 lakh was imposed on Shri Sandeep Kumar as well as the applicant vide Order, dated 28-3-2014. Both filed an appeal before the Commissioner of Customs (Appeals) and two separate Orders, dated 23-9-2015 in respect of the applicant and Order, dated 29-4-2015 in respect of Mr. Sandeep Kumar were passed by the Commissioner (Appeals).....

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....l case was made by Customs. However, Shri Sanjay Kumar, ACO, pleaded that OIA is just and proper. 4. The Government has examined the matter and it is noticed that except the fact that the applicant had requested Mr. Rajesh Kumar to bring some goods for him from abroad, there is no evidence to show that he had asked Mr. Rajesh Kumar to bring the foreign goods by smuggling thereof. The appli....