TaxTMI 
TaxTMI 
2018 (3) TMI 1726
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....t, New Delhi (hereinafter referred to as applicant) against Order-in-Appeal No. CC(A)Cus/ 519/2014, dated 29-5-2014, whereby the appeal of the respondent, Shri Ram Avadh Singh, has been allowed and the order of the original adjudicating authority imposing penalty of Rs. 50,000/- on the respondent has been set aside. 2. The brief facts of the case are that one passenger named Shri Sanjay Nagi....
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.... Bhandari, Mr. Kishor Kumar, the respondent and a common OIO dated 3-5-2013 was passed by the Additional Commissioner of Customs confiscating all imported goods absolutely and imposing personal penalties. A personal penalty of Rs. 50,000/- was imposed on the applicant under the said Order against which the applicant filed appeal before the Commissioner (Appeals) and the same was disposed of by dir....
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....vailing in personal hearing. 5. On examination of the Revision Application and the orders of the lower authorities, the Government has noticed that despite Commissioner (Appeals)'s clear observations in his order that he does not find any reason to consider the role of the applicant in connection with the smuggling activities, he has remanded the case back to the Additional Commissioner of C....
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....knowing fully well that Mr. Nagia had come along with several baggages from Singapore and he was not authorized to go to the departure area along with baggages of foreign goods. Being a loader at the International Airport, he was fully aware about evasion activities of Mr. Nagia passengers and he had all the more reasons to suspect the activities of Mr. Nagia as Mr. Mohit Bhandari had asked him to....