Free Judgments

S.N. Ojha vs Commissioner Of Customs on 5 November, 2015

1. This is an appeal by the Appellant, S.N. Ojha, former Assistant
Commissioner (Export), posted at the Inland Container Depot („ICD‟),
Tughlakabad under Section 130 of the Customs Act, 1962 („Act‟)
against an order dated 21st November 2005 passed by the Customs,
Excise and Service Tax Appellate Tribunal („CESTAT‟) in Customs
Appeal No. C/422/03-B.
2. By the said impugned order, the CESTAT dismissed the Appellant‟s
appeal and affirmed the order dated 19th August 2003 passed by the
Commissioner of Customs imposing a penalty of Rs. 3 lakhs on the

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Appellant under Section 114 (iii) of the Act.
3. The background to the present appeal is that the Appellant joined the
Customs Department as Customs Appraiser on 25 th April 1986. He was
promoted to the grade of Assistant Commissioner on 29 th February 1996
and thereafter to the grade of Deputy Commissioner on 12 th November
2002. On 24th July 1998 he was posted as Assistant Commissioner
(Export) at the Internal Container Depot (ICD), Tughlakabad and also
Assistant Commissioner (Adjudication). He was in-charge of processing
of the shipping bills filed for export of goods through the ICD. He also
performed other functions allied and incidental thereto.

Source: Indian Kanoon

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