2019 (11) TMI 570

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....spondent. 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 embroidery machine under EPCG whereas the machines....

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....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 on the following judgment : * I. Sahaya ....

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....g 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 which do not require any interference. 4. Heard both sides and perused the records. I f....