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2015 (11) TMI 1395 - CESTAT CHENNAIPenalty u/s 112 for abetment - the facts stated to have been admitted by the appellant were retracted - Held that:- Penalties were imposed under section 112(a) of the Customs Act. In order to penalize any person under this provision of law, it has to be found that, by way of some commission or omission or of abetment of such commission/ omission of another person, he rendered imported goods liable for confiscation under section 111 of the Act. On a scrutiny of the relevant show-cause notices, we find that goods which were allegedly smuggled into India were proposed to be confiscated under various provisions of section 111, but neither of the lower authorities has brought out anything to connect any of such goods with the appellant. The 'finding' against the appellant has to be discerned from para 18 of the Orders-in-Original. However, no finding relevant to section 112(a) of the Customs Act is so discernible. As regards the Orders-in-Appeal, the state of affairs is worse inasmuch as the appellant has been held liable for penalty merely on the basis of his statement dated 29.5.2003. We have perused this statement also, but we have not found any material therein which would show that, by some commission / omission or abetment, he rendered any of the goods in question liable for confiscation under section111. It is also pertinent to note that his involvement in relation to the imports in question is through one Shri Jamal. Shri Jamal's statement, however, does not contain any material to indicate that the appellant filed the relevant Bills of Entry or did anything in relation thereto. - Department failed to bring out any contravention of commission / omission or abetment, it rendered the imported goods liable to confiscation under section 111, therefore, no penalty is imposable under section 112 - Decided in favour of appellant.
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