2023 (8) TMI 1161

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....nner. After due process, the Adjudicating Authority vide Order No. 27-Cus/ADC/Rxl/2012 dated 30/03/2012 held that truck carrying the goods were liable for confiscation under Section 115 of the Customs Act, 1962. He also imposed penalty on the Appellant. Being aggrieved, the Appellant preferred and Appeal before the Commissioner (Appeals) who vide his OIA No. 89-94/Pat/Cus/Appeal/2013 dated 22/02/2013 held as under:- (9). The contention of the Appellant No. 1 & 5 who happen to be father & son respectively are that it is appellant No. 5 (Son) who looks after the entire business and not the father and the goods were brought and booked under Normal & proper invoice and the same were transported as per normal commercial practice. The submissio....

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....arly, Shri Rajeshwar Sharma (Appellant NO. 3) who is the manager of Appellant No. 1 has been imposed penalty because of non-appearance on summons. No other grounds/evidence there against the said Appellant. The contention of this Appellant that non-appearance on summons cannot be a ground of imposing penalty under Section 114 of Customs act is well argued and supported by legal provisions. Similar are the contention of Shri Rajesh Sharm (Appellant No. 4) who is loading & unloading incharge of M/s. Himalayan Roadways and are factual as no evidence have been brought by the Department to prove his mens-rea in whole of the act of attempt to smuggle the Red Sanders Wood. In fact, what Ld. Adjudicator has done is that anyone whose name appears ....

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....l 2015 stating that Shri Ishwar Chand Gupta has expired on 14/02/2015. It is seen from the records that on 16/04/2015, Mr. Dinesh Gupta has filed the application as successor of Shri Iswar Chand Gupta and has also cured the defects pointed out by the Registry. 4. We have perused the Appeal Papers and documents available herein with the help of the Learned AR. 5. It is seen from the extract of OIA reproduced above that the Commissioner (Appeals) has set aside the penalty on the Appellant and also set aside the confiscation of the truck. Against this OIA, the Department has not filed any Appeal. Hence, the conclusions arrived at by the Commissioner (Appeals) remain unchallenged and are final as on date. Therefore, in this case, the Commissi....