2022 (12) TMI 1476

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....(Appeals), New Customs House, New Delhi whereby he upheld the Order-in-Original dated March 18, 2016 passed by the Additional Commissioner of Customs in so far as it related to the appellant and rejected the appellant's appeal. 2. The facts of the case are that the Directorate of Revenue Intelligence DRI gathered intelligence that M/s. Bharat Timber Traders Importer, Delhi imported timber undervaluing it. During investigation, DRI found that various importers had similarly undervalued timber imported from various countries the details of which were available with the middle man / supplier based in India Shri Avinash Sumerchand Jindal - the appellant herein. Copies of e-mails were submitted by the appellant and his accounts clerk Shri Shi....

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....re the Settlement Commission under section 127C, the penalty on the appellant, who is a co-noticee does not survive. He submits that in several orders, this Tribunal held that once the main noticee settles the issue before the Settlement Commission, the proceedings on the co-noticees do not survive but in other orders, the Tribunal took a contrary view. Therefore, a learned member of this Tribunal has referred the matter to the larger bench in the case of Alberto Bestono vs Commissioner of Customs 2017-TIOL-2430-CESTAT Mumbai equivalent to 2019(370)ELT 791(Tri-Mumbai). He, therefore, prays the appeal may be allowed and the penalty set aside or the matter may be decided after the decision of the larger bench. 5. Learned authorised represe....

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....enalty imposed by the adjudicating authority. In this regard he placed reliance on the following decision. (i) S.K. Colombowala v. Commissioner of Customs (Import), Mumbai - 2007 (220) E.L.T. 492 (Tri.-Mumbai) (ii) Radiant Silk Mills (P) Ltd. v. Commissioner of Cus. & Cen. Ex., Jaipur - 2013 (288) E.L.T. 311 (Tri. - Del.) (iii) Commissioner of Customs, (Export), Mumbai v. Mahendra Kumar Darewala - 2016 (340) E.L.T. 727 (Tri. Mumbai) (iv) Him Logistics Pvt. Ltd. v. Commissioner of Customs, New Delhi - 2016 (338) E.L.T. 721 (Tri.-Del.) He submits that though there is a contrary judgment to the above in the case of K. I. International Ltd. v. Commissioner of Customs, Chennai - 2012 (282) E.L.T. 67 (....

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....3 (288) E.L.T. 311 (Tri. - Del.) - Single member bench (iii) Commissioner of Customs, (Export), Mumbai v. Mahendra Kumar Darewala 2016 (340) E.L.T. 727 (Tri. Mumbai) - Single Member bench (iv) Him Logistics Pvt. Ltd. v. Commissioner of Customs, New Delhi 2016 (338) E.L.T. 721 (Tri.-Del.)  - Division bench Cases in which it is held by the Tribunal that penalties against co-noticees survive even if the main appellant has settled the matter (i) K. I. International Ltd. v. Commissioner of Customs, Chennai 2012 (282) E.L.T. 67 (Tri. Chennai) - Division bench (ii) Mamta Garg vs Commissioner of Customs and Central Excise, NOIDA 2018 (359) ELT77 (Tri-Del) - Division bench, referred to third member decided....