AMIT CHOUDHARY Vs. COMMISSIONER OF CUSTOMS, BANGALORE

JUDGEMENT

(1.) This appeal is filed by the appellant in Customs Appeal No. 217/2005 passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench at Bangalore (hereinafter called as 'Tribunal' for brevity) being aggrieved by the order dated 1-5-2007 [2007 (216) E. L. T. 626 (Tribunal)], wherein the Tribunal has upheld the order passed by the Commissioner imposing penalty under Section 112(a) of the Customs Act, 1962 (hereinafter called as 'Act' for brevity) and reduced the penalty from Rs. 50,000/- to Rs. 5,000/-. The material facts leading up to this appeal are as follows:

(2.) The material on record would also show that the appellant who is an employee in the respondent-Department as Customs Appraiser was incharge of processing the bill of entry, but for his convenience the bill of entry could not have been replaced or tampered. Wherefore, show cause notice was issued on 30th April 2004 to show cause as to why penalty should not be imposed. After reply was submitted by appellant original order was passed after appreciating the statements on record and also the documents that were seized which clearly show that in the original invoice the place of original of goods is shown as China and in the invoice which was processed by the appellant the country of origin column was left blank and the rate of duty was nil as in view of the agreement between India and Srilanka that no Anti-Dumping Duty leviable and accordingly imposed penalty of Rs. 50,000/-. Being aggrieved by the same appeal was filed before the Tribunal. The Tribunal by impugned order dated 1st May 2007 confirmed the order passed by the Commissioner and dismissed the appeal. Being aggrieved by the said order passed by the Tribunal this appeal is filed.

(3.) We have heard the learned counsel appearing for the appellant and the learned counsel appearing for the respondent.