2019 (3) TMI 1742

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..... ORDER This is the second round of litigation. The brief facts of the case are that M/s. Gazebo Industries Ltd., West Mumbai, filed five shipping bills, all dated 17-12-2005, for export of items declared as 100% cotton knitted T-Shirts to Moscow and Russia. On intelligence, the Dock Intelligence Unit (DIU) detained the consignments for detailed examination and alleged to have found mis-declarat....

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....ted re-export to another buyer. However, reviewing the OIO and feeling aggrieved by the same the Revenue filed an appeal before CESTAT and the Tribunal, vide its Final Order No. 41230/2017, dated 7-6-2017, remanded the matter to the adjudicating authority for the limited purpose of arriving at the quantum of redemption fine. In de novo adjudication, the Commissioner of Customs confiscated the seiz....

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....passed against an imaginary demand which is not there on paper, in respect of Appeal No. C/40145/2019. 2.2 With regard to Appeal Nos. C/40146- 40149/2019, Ld. Advocate submits that these appellants Shri M.P.S. Bharara, Sh. Avinash Maheswari, Shri J.R. Sathiamoorthy and Shri N. Saravanan are aggrieved against the penalty imposed on them by the Commissioner of Customs. He further submits that ....

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....rincipal offender and therefore, the penalties imposed against them is unsustainable. The case of the Revenue is a sheer aimless shot in the air. There is no order against the first appellant/alleged main culprit, even in the second chance/round, which only indicates that the allegation could not be taken beyond the very first step of establishing the guilt or motive, to attract penalty against it....