2023 (10) TMI 826

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.... - FINAL ORDER No. 77230-77231/2023<br>Customs<br>HON'BLE MR. R. MURALIDHAR MEMBER (JUDICIAL) And HON'BLE MR. K. ANPAZHAKAN MEMBER (TECHNICAL) Shri H. K. Pandey, Advocate for the Appellant Shri Tariq Suliaman, Authorized Representative for the Respondent ORDER PER K. ANPAZHAKAN : The present appeals have been filed against the common Order-in Original dated 12.01.2016 passed by Comm....

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....y the Commissioner vide Order-in-Original dated 12.01.2016, wherein a penalty of Rs.10,00,000/- each was imposed on the Appellants under Section 114(iii) of the Customs Act, 1962, for abetting the improper export. Aggrieved against the penalty imposed on them, both the Appellants have filed appeals before this Tribunal. 3. In their submissions, the CHA stated that they their role is only filing....

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....the department has initiated similar investigation against some other exporters also, wherein they were included as co-noticees. In case of two such exporters, this Tribunal has already set aside the orders passed by the Lower Authorities vide Final Order Nos. 75525-75527/dated 16/09/2020 and 76353-76356/2023 dated 18/08/2020. The ratios of the said decisions are squarely applicable to them accord....