TaxTMI 
TaxTMI 
2023 (5) TMI 259
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....mmissioner(AR) for the respondent ORDER Per : DR. D. M. MISRA This is an appeal filed against the Order-in-Appeal No.137/2019 dt. 17/10/2019 passed by the Commissioner of Customs(Appeals), Bangalore. 2. Briefly stated the facts of the case are that the appellants are Customs Broker for M/s. Yara Fertilisers India Pvt. Ltd. (importer) who has imported Calcium Nitrate with Boron and Nitro Phosph....
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....ppeal before the Commissioner(Appeals) who rejected the same. Hence the present appeal. 3. At the outset, the learned authorised representative for the appellant submits that as per the Notification No.12/2012 -Cus dt. 17/03/2012, they simply filed the bill of entry as per the disclosure made by the importer along with chemical analysis certificate. Later on, further analysis of the sample, the D....
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.... of penalty should not have confirmed by the learned Commissioner(Appeals) in the present case as in similar cases involving the same importer and the present appellant, the learned Commissioner(Appeals) vide Order No.85-88/2018 dt. 13/12/2018 dropped the penalty against the appellant. He pleads that penalty should be set aside in the present case also. 4. Learned AR for the Revenue reiterated th....
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...., I do not find any ground to impose penalty on the Customs Broker who has no knowledge about the outcome of the said chemical analysis conducted by the Department. I find that in similar circumstances involving the same parties pertaining to different Bill of Entry, the learned Commissioner(Appeals) by a detailed order even though confirmed the demand of differential duty, set aside the penalty a....