2022 (2) TMI 210

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....HARY, MEMBER (JUDICIAL) None for the appellants Sh. Mahesh Bhardwaj, Authorised Representative for the respondent ORDER This rectification of mistake application has been filed by the appellant-assessee for rectification of Final order No. 51797 - 51800/2021 dated 08.09.2021 passed in Customs Appeal No. 52234 of 2019-CU.(SM) with other appeals of co-noticees. 2. The issue involved i....

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....ion and commission. Being aggrieved, this appellant and other co-noticees filed appeal before the Commissioner (Appeals), wherein the Commissioner (Appeals) was pleased to reject the appeals. This Tribunal vide the aforementioned final order after appreciating the evidences and allegations and their defence observed that these appellants have not made profits and/or participated in the profits to ....

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....e IEC code, the address and current bank account number, alongwith PAN card of the exporter which have been found to be correct by the Department during investigation. It is further stated that on one instance, the appellant CHA had opportunity to look at the goods and same were found to be in order. Further, the appellant CHA have taken all reasonable care for verifying the identity and address o....

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....rein it was held that the knowledge of offending goods is pre-requisite for imposition of penalty under Section 114 of the Customs Act, 1962. 7. Learned Authorised Representative appearing for the Revenue opposes the RoM application and urges that he same be dismissed. He further states that the appellant is trying for review / rehearing of the appeal, which is not permissible. 8. Having con....