2026 (6) TMI 122

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant : Smt. A. Aruna, Advocate for the Appellant (Sl.No.1) None (Sl.No.2) For the Respondent : Smt. Rajni Menon, Authorized Representative ORDER: The Appeal Nos. C/40417/2024 & C/40418/2024 are filed by the 1st Appellant & 2nd Appellant respectively against the common Order-in-Original No.105317/2024 dated 08.03.2024 passed by the Commissioner of Customs, Chennai-II, whereby th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he nature of the goods and Customs Tariff Item (CTI) of the imported wheel loaders and thereby caused evasion of huge amount of Customs duty by suppressing true nature and CTI of the wheel loaders in question, which resulted in the importer claiming inter alia the concessional rate of Customs Duty. 2. The above allegation prompted the Commissioner to issue SCN No.71/2023 dated 31.07.2023 on var....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....estion that arises for my consideration in these Appeals is, 'whether the imposition of penalty Sections 112 (a) and 114AA ibid is correct? 4. Facts are not in dispute; I have carefully gone through the pleadings both verbal as well as written synopsis filed for the 1st Appellant and also carefully perused the impugned Order-in-Original. There is also not dispute that in respect of the importer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... who is the 1st Appellant herein cannot be found fault with for simply filing the Bills of Entry at the instructions of the importer. Hence, there cannot be any question as to abetment. The other reason, i.e. the SCN being issued by invoking the larger period of limitation would also apply in the case of the 1st Appellant as well. 6. In view of the above discussion, especially when the importer....