ORDER
Gowri Shankar, Member (Technical)
1. The appeal is against the order of the Addl. Collector of Cumstoms imposing a penalty of Rs. 50,000/- on the appellant for his involvement in the removal without payment of duty, contrary to law quantity of umbrella cloth from the bonded warehouse of Tiger Umbrella Inds. Daman.
2. We have heard both sides.
3. The Collector of Customs, Preventive, Ahmedabad had in his order dated 10.11.89 adjudicated upon the notice issued to Tiger Umbrellas, Atul M. Jain and others on the same issue. The charge in the notice was that the umbrella cloth had been removed without proper permission from the premises of Tiger Umbrealla Inds. to the premises of R.P. Industries, located nearby. The Collector found that the fact of removal of the fabric has been established but did not find sufficient material to impose penalty on Atul M. Jain. That order was cited before the Addl. Collector who has passed the order impugned before us. She says that she did not feel bound by the order because that related to removal of goods from Tiger Umbrellas Whereas her order related to seizure of fabrics from R.P. Industries. The finding of the Collector that the fabrics removed without payment of duty from Tiger Umbrellas which were those found in R.P. Industries, has been confirmed by the Tribunal while disposing of the appeals (70 an 71 and 699/90). The order of the Addl. Collector demands duty on the same goods on the ground that they have been removed without payment of duty. Her conclusion therefore that two orders related to two different transactions is totally erroneous. She has in effect passed her order on a matter which the Collector had already decided. For these reasons penalty imposed on the appellant cannot be sustained.
4. Appeal is allowed. Impugned order set aside.