2026 (4) TMI 1446

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....r>Customs<br>Hon'ble Shri P. Dinesha, Member (Judicial) For the Appellant : Shri G. Madan, Advocate For the Respondent : Shri Vineet Goyal, Authorized Representative ORDER:- These Appeals arise out of the common impugned Order-in-Original No.266/2016-AIR dated 30.03.2016 passed by the Principal Commissioner of Customs, Chennai-VII. In the common Show Cause Notice dated 18.10.2013, it i....

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....djudication and vide impugned Order-in Original dt. 30.03.2016 the Principal Commissioner confirmed the proposals made in the SCN. It is ascertained during the course of hearing that none of the other co-noticees has filed any Appeal against the respective charges confirmed/penalties levied vide impugned order, other than the present Appellants. 2. Heard Shri G. Madan, Ld. Advocate for the Appe....

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.... the Customs Act. 4. Per contra, Shri Vineet Goyal, ld. A.R. supported the findings of the Principal Commissioner in the impugned order. 5. I find from a perusal of the impugned order as well as the SCN that the Revenue has alleged that there was import of raw materials used for manufacture of pharmaceuticals which were made without import license / ADC clearance as per the provisions of Dru....

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....It is, however, clear that nothing is placed on record regarding past imports, like SCNs or orders, but the allegation is held to be sufficient to impose penalty in respect of live consignments, which are the matter of present dispute. 6. Further, even from a perusal of the impugned order, particularly paragraphs 54, 55 & 56, I find that some other persons who are the co-noticees actually activ....