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2014 (7) TMI 144 - AT - CustomsRecovery of duty from the agent - appellant (agent) contended that, there was no evidence of his involvement in the post-import violation by the importer - contravention of the conditions of the Customs Notification No.80/95-Cus. dated 31.03.1995 and 31/97-Cus. dated 01.04.97 - revenue contended that, according to Section 147 of the Customs Act, 1962, duty can be recovered from the agent. - Held that:- We are of the opinion that merely because no penalty was imposed on the Appellant, it cannot be a ground for non-recovery of dues from the Appellant, if provided so under the provisions of the Customs Act, 1962 - any duty not levied or short-levied can be recovered from the agent where the Assistant Commissioner/Deputy Commissioner is of the opinion that the same cannot be recovered from the importer. As such, we do not find any merit into the Appeal and the same is dismissed. However, we find from the records of the case that the Assistant Commissioner/Deputy Commissioner of Customs has not arrived at a conclusion that duty was not recoverable from the importer before recovery of the same from the Appellant. Accordingly, we make it clear that the concerned Assistant Commissioner/Deputy Commissioner of Customs should arrive at the conclusion that the said duty was not recoverable from the importer before initiating the recovery proceedings against the Appellant - Decided against assessee.
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