Case Law Details
P. Sinnamani Vs Commissioner of Customs (CESTAT Chennai)
Introduction: The case of P. Sinnamani against the Commissioner of Customs, adjudicated by CESTAT Chennai, revolves around the imposition of a penalty under Section 117 of the Customs Act, 1962. The appellant, one of the co-noticees, faced the penalty in relation to a Show Cause Notice issued on 25.02.2020. The order-in-original, dated 30.06.2020, imposed a penalty of Rs.4,00,000 on P. Sinnamani.
Detailed Analysis: The impugned order imposed a common penalty against 12 co-noticees, including the present appellant, in response to a Show Cause Notice. In the adjudication, the Commissioner of Customs (Preventive) confirmed a penalty of Rs.4,00,000 on P. Sinnamani under Section 117 of the Customs Act, 1962.
Upon further examination, it was revealed that four co-noticees, who faced similar penalties, had successfully appealed the decision before a co-ordinate Bench of CESTAT Chennai. The co-ordinate Bench, in Customs Appeal No. 40220 of 2021 & others, deleted the penalties against these appellants on September 25, 2023. The decision emphasized the lack of evidence to allege connivance in the overvaluation of the imported goods.
Despite the absence of representation from the appellant during the hearing, the Additional Commissioner for the Revenue informed the tribunal about the favorable decision in the cases of the other co-noticees.
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