COMMISSIONER OF CUS., CSI AIRPORT Vs. GYANCHAND JAIN

JUDGEMENT

(1.) Heard Mr. Jetly, learned Counsel appearing on behalf of the appellant. Perused the order passed by the Customs, Excise and Service Tax Appellate Tribunal. Mr. Jetly submits that a substantial question of law and particularly whether the Tribunal is right in law in setting aside the penalty of Rs. 5,00,000/- imposed under Section 112(2) of the Customs Act, 1962, would arise for consideration and determination in this appeal. Our attention is invited and fairly to page 141 of the paper book wherein it has been pointed out that the penalty of Rs. 5,00,000/- has been imposed on the respondent-assessee under Section 112(a) of the Customs Act, 1962 by the Commissioner of Customs. Insofar as the present respondent assessee is concerned, admittedly, he is a sole proprietor of M/s. Vijaybhav.

(2.) The Tribunal found in this case that the penalty imposed on the respondent proprietary concern is Rs. 70,00,000/- that is on M/s. Vijaybhav. The Commissioner of Customs had imposed a penalty of Rs. 5,00,000/- on the sole proprietor M/s. Gyanchand Jain, who is respondent before us. In law, there could not have been such a direction. Once the assessee is recognized as the sole proprietorship concern, then, imposition of penalty on the firm/concern or the proprietorship concern and sole proprietor separately was not permissible in the given facts and circumstances. In these state of affairs, we do not see that the appeal raises any substantial question of law. The only point argued does not raise any substantial question of law enabling this Court to entertain this appeal. The appeal is, therefore, dismissed.