2022 (2) TMI 909

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....ICAL) Shri Ved Prakash Batra, Consultant for the Appellant Shri Sunil Kumar, Authorised Representative for the Department ORDER M/s Asia Pacific Impex Pvt. Ltd. [the appellant] has filed this appeal to assail the order dated 14.20.2019 passed by the Principal Commissioner of Customs ICD, TKD, New Delhi [the Principal Commissioner] imposing penalty of Rs. 10,00,000/- upon the appellant ....

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....; Amit Agarwal, Director of M/s Yug International Pvt. Ltd.; and Ankur Agarwal, Director of M/s Asia Pacific Impex Pvt. Ltd., to show cause, but a copy of this show cause notice was also sent to the appellant. 3. The Principal Commissioner however, even though the show cause notice did not require the appellant to show cause, imposed a penalty upon the appellant under section 112(a) of the Cust....

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....cision of the Tribunal in Shubham Chemicals and Solvents Limited and Others vs. Principal Commissioner of Customs (import), New Delhi [2020 (12) TMI 711- CESTAT New Delhi decided on 30.05.2019]. 5. Shri Sunil Kumar, learned authorised representative appearing for the department, submitted that the show cause notice was issued to Ankur Agarwal, Director of the appellant and a copy was also sent ....

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....pellant did not file any reply. The appellant cannot be faulted for not filing a reply since the show cause notice did not call upon the appellant to file a reply. 9. Thus, for this reason alone, the impugned order against the appellant deserves to be set aside. It would, therefore, not be necessary to examine whether the Directorate of Revenue Intelligence had the jurisdiction to issue the sho....