2009 (1) TMI 111

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....HTA - This appeal challenges order dated 05.06.2007 (wrongly mentioned in the title as 18.05.2007) made by Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad by proposing the following question: "Whether in the facts and circumstances of the case, the Tribunal is justified in setting aside the amount of penalty levied/imposed on the respondent under Section 112[a] o....

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.... on the respondent under Section 112[b] of the Customs Act, 1962?" 4. Heard the learned advocate for the appellant-revenue. It was submitted that the issue relates to a case of clandestine removal of goods and various penalties levied on different persons in this regard. It was submitted that the respondent has been visited with penalty in the Order-in-Original because of the statements made by....

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....to be set aside, and I do so." 6. Section 112(b) of the Customs Act, 1963 permits levy of penalty on any person who acquires possession or is in any way concerned in carrying, etc. any goods which he knows or has reason to believe are liable to confiscation under Section 111 of the Act. In the present case not only the role of the respondent is not specified but the nexus with the manufacturing....