COMMISSIONER OF CUSTOMS Vs. DURAIAPPA

JUDGEMENT

(1.) The Revenue, Commissioner for Customs, Trichy has filed this appeal aggrieved by the order of CESTAT dated 13.09.2005, whereby the learned Tribunal allowed the appeal filed by the Assessee, M/s.Duraiappa and others and set aside the penalties imposed on these appellants by the Department in the provisions of the Customs Act, 1962.

(2.) The reason assigned by the learned Tribunal for setting aside the penalty as discussed in paragraphs 10.1 to 10.3, are quoted below for ready reference:

(3.) Mr.B.Satish Sundar, learned counsel for the respondents/accused persons has submitted that the acquittal of the criminal Court of these respondents has been affirmed by the High Court by dismissal of the Criminal Appeal filed by the Revenue viz., Crl. Appeal (MD) No.1730 of 2002, The Assistant Collector of Customs vs S.Saravana Perumal @ Saravanan and others on 13.04.2010 and thus, the acquittal of the respondents/accused persons have become final at the hands of this Court. He submitted that the penalty set aside by the learned Tribunal does not require any interference of this Court in the present appeal filed by the Revenue.