2019 (6) TMI 973

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....has been imposed a penalty of Rs. 25,000/- (Rupees Twenty Five Thousand only) under the provisions of Section 117 of the Customs Act, 1962. As the allegations against both the appellants are identical and common investigation was done and common impugned order was passed, therefore both the cases are being taken up together for discussion and disposal. For the sake of convenience, the facts of Appeal No. C/20366/2018 are taken. 2. Both the appellants are employee of M/s. MBL Logistics Pvt. Ltd. who were working as sale agent, shipping agent and shipping line agent under the Commissionerate of Customs, Cochin. The appellant No. (1) was working with the company in its Operation Wing as Operation Assistant from July 2017 and was looking after....

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....he appellant submitted that the impugned order imposing the penalty of Rs. 50,000/- (Rupees Fifty Thousand only) on Appellant No. (1) and Rs. 25,000/- (Rupees Twenty Five Thousand only) on Appellant No. (2) under Section 117 of the Customs Act, 1962 is not sustainable in law as the same has been passed solely on the basis of their statement recorded under Section 108 of the Customs Act which was retracted absolutely when they filed reply to the show-cause notice. She further submitted that the appellants were put under coercion and threat and their statement was recorded under Section 108 and they were not provided with the copies of the said statement. She further submitted that the appellants did not succumb to the illegal demand of bribe....

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....the existence of the seal and seizure of the seal and rubber portion of the office seal has become doubtful. She further submitted that the Customs officers had not prepared any Mahazar of such surrendered/handing over of the seal by the appellant and in the absence of such Mahazar, the existence of material object becomes doubtful and unbelievable. She further submitted that this Tribunal vide its Final Order No. 20192 /2019 dated 22.02.2019 has revoked the cancellation of the license of the said firm M/s. MBK Logistics Pvt. Ltd. She also submitted that in the impugned order, no penalty has been imposed on Santhosh Kumar, Senior Manager, MBK Logistics Pvt. Ltd. and also no penalty has been imposed on Smt. Anita Prabhakar, Managing Director....