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2012 (12) TMI 589 - CESTAT MUMBAIInitiation of proceedings under CHALR 2004 - actively engaged in High Sea Sales and diversion of goods Held that:- High Sea Sales agreement at the time of clearance was examined by the officers who cleared the goods and there is no allegation that the said agreement is fabricated one entered by the parties to the contract. Further, the High Sea Sales agreement have been executed prior to imports, therefore, proceedings under CHALR 2004 cannot be initiated for this act of the appellant. Appellant was not in the knowledge of the diversion of goods by the importer. Moreover, the appellant has arranged the transportation of the goods and goods have been handed over to the representative of the importer at Kalamboli Weigh Bridge where the appellant had asked to deliver the goods to the importer. This fact has been confirmed by the transporter during the course of their statement recorded, therefore, the allegation that appellant was actively involved in the diversion of the goods is not sustainable - allegation leveled against the appellant for violation of Regulation 13(d), (e) and (n) of CHALR 2004 is not sustainable - in favour of assessee.
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