2026 (3) TMI 1547

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....ocate For the Respondent : Shri Ashwini Kr. Chowdhary, Authorized Representative ORDER: PER SHRI K. ANPAZHAKAN: The appellant has filed this appeal against the imposition of penalty in the Order-in-Original dated 27.11.2017, which has been upheld in the Order-in-Appeal dated 18.03.2020. 2. The facts of the case are that the appellant has imported readymade garments in the month of J....

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....r Section 112 of the Customs Act, 1962. 4. On appeal, the Ld. Commissioner (Appeals) vide the impugned order has rejected the appeal filed by the appellant and upheld the penalty imposed on him by the ld. adjudicating authority. 5. During the course of hearing, it has been submitted by the appellant that the Pre-Shipment Certificate issued by Bangladesh University of Textiles is an accredite....

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....ubmits that the penalty imposed on the appellant in this case is legally unsustainable and therefore prays for setting aside the same. 8. The Ld. Authorized Representative of the Revenue reiterates the findings in the impugned order. Accordingly, he prays for rejection of the present appeal. 9. Heard both sides and perused the appeal records. 10. I find that the appellant has imported the....

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....ized to issue certificates regarding AZO and hazardous dyes. 11. No corroborative evidence to the contrary has been brought on record by the Revenue to substantiate its allegations. Thus, I find that the Pre-Shipment Certificate issued by the Bangladesh University of Textiles is a valid document, on the basis of which the goods had been cleared by the Customs authorities. Therefore, I do not fi....