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2009 (6) TMI 303 - CESTAT, MUMBAIImposition of redemption fine and penalty - As the goods were admittedly not available for confiscation when the impugned order was passed, the redemption fine has to be vacated inasmuch as it is not the Revenue’s case that the goods were provisionally released to the importer against execution of bond or other undertaking - remaining question pertains to the penalty imposed on the appellant under Section 112(a) of the Customs Act, 1962 for import on forged licence – there is no finding of forgery or abetment thereof against importer - Having perused the statements of witnesses recorded by the investigators, it is not revealed that importer having conceded knowledge of any fraud committed by the original licensee - appellants consistently pleaded ignorance of the forged nature of the licence used by them for import of the goods in question – held that in a case where the transferee of forged licence has pleaded ignorance of the forgery, the burden of proof would shift to the department. - . Today I am told that the original licence is not available and that no ‘bulletin’ was ever received by the department from the DGFT – bulletins with details of licenses supposed to be sent fortnightly by DGFT not received by Customs for years together – Limited verification done based on sepceimen signature of licensing authority – held that this was woefully inadequate - held that there can be no penalty on the appellants. - In the result, these appeals are allowed.
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