2026 (4) TMI 317

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....T. Chezhiyan, Advocate For the Respondent : Smt. O.M. Reena, Authorized Representative ORDER PER: SHRI P. DINESHA: This Appeal is filed against Order--in--Original No.38590/2015 dated 29.05.2015 passed by the Commissioner of Customs, Chennai--II and the only challenge is against the imposition of penalty under Section 112 (a) and Section 114AA of the Customs Act, 1962. 2. Shri T. Ch....

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....urther Appeal, came to be set aside by this Bench vide Final Order dt. 07.05.2025 supra. 3. Ld. Advocate would thus plead that when the importer itself was exonerated, the levy of penalty thus lacks merit and in this regard he would invite our attention to the Final Order in the Appellant's own case [Final Order Nos.41216--41218/2025 dt. 31.10.2025] wherein the Bench has deleted the penalties. ....

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....orters devised an illegal scheme to evade anti dumping duty by routing goods of Chinese goods through Malayasia. We have seen that the main charge against Shri Manoj Arjun Gore of obtaining fake COO certificates from the Malaysian Authorities were never investigated or followed up by revenue with the Malaysian authorities and hence the burden of proof has not been discharged by revenue. The electr....