2025 (2) TMI 966

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....Appellant: By Advs. Aswin Gopakumar AG, Aditya Venugopalan (Kar/1455/2018), Nikitha Susan Paulson (K/001533/2019), Gautham Krishna E.J.(K/002565/2022), Mahesh Chandran (K001557/2019), Avinash Kurungot (K/003634/2022), Shallet K. Sam (K/314/2023). For the Respondent: By Advs. Sri. Rajesh B., SC, Central Board of Excise & Customs Kavery S Thampi, Girish Kumar V, SC. JUDGMENT EASWARAN S., J.....

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....ion of the material facts, the tribunal concluded that there is no evidence to show that the appellant had forged the seal of the customs authority. Thus, it was found that the appellant is not vicariously liable. However, despite the aforesaid finding, the tribunal proceeded to sustain the penalty under Section 117 of the Customs Act, which is impugned in the present appeal. 4. Heard Sri. Aswi....

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....ls that while the tribunal has found that there are no reasons to sustain the allegations in the show cause notice and thereby interfered with the order of cancellation of the license, it has not assigned any reason for nevertheless sustaining the penalty under Section 117 of the Customs Act. Moreover, when the employees against whom the allegations of forgery were made have been exonerated and th....