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2011 (1) TMI 1303 - HC - CustomsDuty demand as well as the penalties imposed set aside by Tribunal - Held that:- The endorsement of transferability had been made by the licensing authority. It is not the case of the licensing authority that the endorsement was fraudulently obtained, nor has the licensing authority taken any steps to cancel the said licence. In the circumstances, the Customs authorities could not have refused to grant the benefit under the said licence. The Tribunal was therefore, justified in setting aside the duty demand. In the light of the findings of fact recorded by the Tribunal, it is apparent that the provisions of Section 112(a) of the Act could not have been invoked against and M/s. Kuppi Utpadan and, Shri Balkishan Devidayal. As regards penalty imposed on M/s. ACT Shipping, the Tribunal has found that the goods were cleared on the basis of documents filed after due verification by the proper customs authority, in the circumstances the Tribunal was justified in holding that penalty cannot be levied under Section 112(a) of the Act on M/s. ACT Shipping who was an agent, when the liability to confiscation of goods has not been upheld. For the foregoing reasons, it cannot be said that the Tribunal has committed any legal infirmity so as to warrant interference. No question of law, much less, a substantial question of law can be stated to arise out of the impugned order of the Tribunal. The appeal is accordingly dismissed.
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