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2013 (10) TMI 180 - AT - CustomsPenalty u/s 112(b) of Customs Act – allegation that he was using an imported bike which could not have been established as legally imported into India. - Held that:- Invoking Section 112(b) of the Customs Act, 1962 against the current appellant before the Tribunal seems to be incorrect - inasmuch as the appellant could not have had any knowledge that the vehicle which was used by him, was improperly imported - It was also on record that the said vehicle had the registration number of Karnataka - On this factual matrix, it cannot be said that the appellant had any knowledge as to the improper import of the said motorcycle / bike. - Stay Granted.
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