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2017 (6) TMI 1239 - AT - CustomsPenalty on CHA u/s 112(a) of the Customs Act, 1962 - High Seas Sale - Concessional rate of Duty - N/N. 36/96 - “actual user” condition - it was found that M/s. JVL used the name of M/s. Magpic Overseas Co., a fictitious firm to avail the concessional rate of duty - The main contention of the appellant is that they have no knowledge of the alleged offence - Held that:- It is noted that the appellant CHA was aware of the High Seas Sale to M/s. Magpie, but, the entire transaction was made by M/s. JVL. Even the payment was received from M/s. JVL. The appellant had not refuted such charge. Hence, the plea of good faith cannot be accepted. A person cannot claim the plea of good faith by mere saying, without any material, as he had taken due care and attention. In the present case, it is apparent on the face of the record that the appellant had helped M/s. JVL for committing the offense. Hence, the imposition of penalty is justified. Appeal dismissed - decided against appellant.
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