Custom, Excise & Service Tax Tribunal
National Steel &Amp; Agro Industries ... vs Cc (Import) Nhavasheva on 24 September, 2019
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL
MUMBAI
WEST ZONAL BENCH
Customs Appeal No. 685 of 2012
(Arising out of Order-in-Original No. 15/2012/CAC/CC/BKS dated
22.03.2012 passed by the Commissioner of Customs (Adj), Mumbai)
M/s. National Steel & Agro Inds. Ltd. .....Appellant
621, Tulsiani Chambers,
Nariman Point,
Mumbai
VERSUS
Commissioner of Customs(Import), .....Respondent
Nhava Sheva JNCH, Post Uran, District Raigad Sheva APPEARANCE:
Shri Vinay Ansurkar, Advocate for the appellant Shri Manoj Kumar, AC(AR) for the respondent CORAM:
Hon'ble Ms. Archana Wadhwa, Member (Judicial) FINAL ORDER No: A/86695 / 2019 DATE OF HEARING : 24.09.2019 DATE OF DECISION : 24.09.2019 The challenge in the present appeal is to confirmation of interest and imposition of penalty to the extent of `12,34,916/- imposed upon the appellant in terms of the provisions of Section 114A of the Customs Act, 1962.
2. Brief facts of the case are that the applicant purchased DEPB licence issued to M/s Rajat Pharmachem Ltd. During -2- C/685/2012 investigation, it was found that M/s Rajat Pharmachem Ltd obtained the licences by submitting false documents and inflated the value of the export consignments. During the investigation M/s Rajat Pharmachem Ltd admitted their liability before the Settlement Commission and paid the amount of duty as demanded by the Revenue. A Show Cause Notice was issued to the appellant as the applicant used the licences obtained by M/s Rajat Pharmachem Ltd for import of the goods. The Revenue in the present impugned order charged interest and imposed penalty on the appellant.
3. Learned Advocate appearing for the appellant brings to my notice the final order no. A/2919-2994/15/CB dated 31.08.2015 vide which the various appeals arising out of the same Order-in- Original No. 15/2012/CAC/CC/BKS dated 22.03.2012, imposing penalty on the other appellants, similarly situate, were allowed, interest confirmed and penalty were set aside.
4. Inasmuch as the order impugned in the present appeal already stands set aside, I, by following the said decision, allow the appeal filed by the appellant, with consequential relief, if any.
(Dictated and pronounced in open court) (ARCHANA WADHWA) MEMBER (JUDICIAL) //SR