2022 (11) TMI 511

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....R) for the Respondent ORDER This appeal is directed against Order-in-Appeal No. OIA-AHD-CUSTM-000-APP-484-19-20 dated 19.12.2019 passed by learned Commissioner (Appeals)- Ahmedabad whereby, a penalty of Rs.2 Lacs was upheld which was imposed by the learned Adjudicating authority. 1.1 The brief facts of the case are that the appellant have imported waste paper material of waste paper- maga....

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.... Redemption Fine of Rs.10,000/- under Section 125 of the Customs Act, 1962, a penalty of Rs.2 lacs was also imposed on the appellant. Being aggrieved by the said Order-in-Original, appellant filed appeal before the Commissioner (Appeals) wherein, the appellant contested the imposition of penalty of Rs.2 lacs as they have abandoned the goods, so there was no question of contesting the imposition of....

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.... allegation was substantiated during the proper inspection of goods nor the involvement of the appellant was established. If at all there is any lapse on the part of the supplier accordingly, the penalty should not have been imposed on the appellant. He placed reliance on the following judgments:- • ALANG METAL EXIM PVT. LTD.-2015 (328) E.L.T. 665 (Tri.-Ahmd) • DEE-VEE ME....

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.... therefore, they cannot dispute the panchnama proceedings. 04. I have carefully considered the submissions made by both the sides and perused the records. I find that the imported goods were confiscated and penalty was imposed on the ground that the waste paper contains more than 1% non-paper material. It is undisputed fact that the inspection of entire goods have not been undertaken. The perce....