2017 (5) TMI 1670

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....irected against the impugned order dated 30.3.2016 passed by the Commissioner of Customs (A) whereby the Commissioner (A) has rejected the appeal of the appellant and upheld the Order-in-Original. 2. Briefly the facts of the case are that on the basis of intelligence gathered by Special Intelligence and Investigation Branch (SIIB), the original authority formed an opinion that M/s. Flomic Freig....

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.... of the duty as per Section 28 (6) of the Customs Act, 1962. After following the due process of law, a penalty of Rs. 5,000/- was imposed on the appellant, Director of M/s. Ace Fine Pack Pvt. Ltd. under Section 114AA of the Customs Act, 1962 vide order dated 21.7.2015 for his willful involvement in the evasion of duty by fabrication of import documents. 3. I have heard both the parties and peru....

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....aw and therefore, the imposition of penalty on the Director to the extent of Rs. 5,000/- is not warranted. He further submitted that as per the Circular No.11/2016-Cus. dated 15.3.2016, it is provided that the duty with interest and penalty has been paid in full, then, proceedings in respect of such person or other persons to whom the notice is served under sub-section (1) of Section 4, shall, wit....