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2006 (1) TMI 428 - AT - CustomsDuty demand - limitation - Confiscation of the imported goods and penalty - HELD THAT:- The Commissioner has not rebutted the stand of the importers that Mahendra Shah is not their agent. In these circumstances, there is no wilful misstatement or suppression of facts with an intention to evade payment of duty on the part of the importers so as to attract the proviso to Section 28(1) against them. We, therefore agree with the importers that the demands are barred by limitation, in the light of Tribunal’s decision in the case of H. Kumar Gems [2001 (2) TMI 246 - CEGAT, MUMBAI]. Thus, the demands are barred by limitation, penalties imposed upon the importers are set aside. Penalties imposed on Shri Prakash Mohta, Shri S.N. Baheti, Shri Kamlesh Mehta and Shri Rasiklal Mehta are also set aside. The penalty imposed upon Shri Mahendra Shah under the provisions of Section 112(a) of the Customs Act, is also set aside as, even though he admittedly had knowledge that the SILs were forged/fake, such knowledge is not sufficient to hold that there was any omission or commission on his part so as to render the imported silver/gold liable to confiscation u/s 111(d) and (o) of the Act. In the result, we set aside the impugned order and allow the appeals.
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