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2012 (6) TMI 226 - CESTAT, AHMEDABADPenalty u/s 112 - Non- clearance of goods by assessee by filing B/E - assessee contended abandonment of goods and that foreign supplier (TIL) has already contracted to sell these goods to another entity(WTPL) - Import General Manifest (IGM) amended accordingly - Held that:- It is seen that appellant herein has clearly been indicated as a person who is not an importer by the action of foreign supplier TIL and WTPL. Further, IGM has also been amended. As the said contract has already broken down and the foreign supplier has sought for change of the importer's name and subsequently also sought for re-export of the goods, in our considered view, the current appellant cannot be visited with any penalty u/s 112 inasmuch as the said provisions will apply only to a situation wherein there is a violation of the provisions of Section 111 of Customs Act, 1962 by an importer.
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