2024 (10) TMI 18

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.... the Appellant Shri Deepak Sharma, Assistant Commissioner, Authorised Representative for the Respondent ORDER Penalty of Rs.1,00,000/- imposed on Appellant under Section 112(b) of the Customs Act, 1962, as co-noticee to principal violator M/s. Sumira Plastic of the terms of DEEC schemes by diverting imported goods to local market without fulfilment of export obligation, is assailed in thi....

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....him in the present appeal. 3. During course of hearing of the appeal, learned Counsel for the Appellant submitted that there were two co-noticees who stood on the same footing and penalised for the same amount for carrying out job work on behalf of the main noticee, whose appeal got dismissed for non-compliance of stay order, but this Tribunal vide its order No. A/85516/2022 dated 13.05.2022 in....

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....y evidence to justify the stand and relationship alone would not automatically make a person liable for any violation by the other related person to justify imposition of penalty. 5. I have gone through the case record and the judgment passed by this Tribunal in respect of the other co-noticee/job-worker but before going to the findings made by this Tribunal on the issue, it would be worthwhile....

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....s relationship with the partnership firm M/s. Sumira Plastic from where her sister herself had resigned long back in 1996. Be that as it may, the relevant finding of this Tribunal in respect of other co-noticee Shri Kumar Sayani passed on dated 13.05.2022 runs as follows: "... Only because the appellant knew Shri G.N. Pai cannot be a reason for claiming that the appellant was in hand in g....