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2020 (1) TMI 1347 - CESTAT MUMBAIImposition of penalty under section 112(a) of Customs Act, 1962 - appellant had not cleared the goods for home consumption and had sought re-export owing to the statutory impossibility of registration of the vehicle in India - HELD THAT:- The appellant had not cleared the goods for home consumption and had sought re-export owing to the statutory impossibility of registration of the vehicle in India. It would appear that the goods, procured on lease, was intended for use as equipment and there is no evidence that the appellant had any intention to misuse of the same. From the submissions made, and absence of any finding to the contrary, it would appear that the awareness of ineligibility for import came to the attention of the appellant only upon it be pointed out to them. In any case, the goods could not have been deployed, under any circumstances, without proper registration by the competent authority. There is, therefore, no evidence that the appellant would have been complicit in attempting to import goods that could be concealed from the registering authorities. There is no reason for burdening the importer with penalty, intended by law for deterrence, under section 112 of Customs Act, 1962 - appeal allowed - decided in favor of appellant.
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