2019 (11) TMI 570

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....Authorized Representative, for the Respondent. ORDER This appeal is directed against order of the Commissioner (Appeals) whereby the penalty under Section 112(a) for Rs. 5 lakh and for Rs. 5 Lakhs under Section 114AA was upheld. The reason for imposition of penalty given by lower authority is that the appellant being a Chartered Engineer issued a Certificate in respect of import of embroider....

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....alty under Section 112(a) and 114AA is not imposable on the appellant for issuance of the Chartered Engineer Certificate, as by his act the goods are not liable for confiscation under Section 112(a). As regard Section 114AA, he submits that the appellant is not involved in any business transaction of the imported goods, therefore the penalty under Section 114AA also not correct. He placed reliance....

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....erates the findings of the impugned order. He submits that only due to issuance of the wrong certificate without verifying the fact that whether the machines were installed, the importer could evade the Customs duty, therefore, the act of the appellant is very serious to endanger the Revenue, therefore, the penalties imposed under Section 112(a) and 114AA of the Customs Act is correct and legal wh....