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2016 (4) TMI 970 - AT - CustomsImposition of penalty - Section 112(a) and 114 AA of the Customs Act, 1962 - Import of Measuring Tapes of Malaysian origin from Singapore by M/s. Western Impex - Held that:- there is no dispute about the fact that M/s. Western Impex being an actual importer, in terms of the definition of Importer as per the provisions of Section 2(26) of the Customs Act. By confirming the differential demands, as also by giving an option to M/s. Western Impex, Revenue has accepted the said fact. Revenue stand that by helping M/s. Western Impex in placing the orders on the foreign sellers as also by financing the imported consignments would lead to an inevitable conclusion that the appellant was the master mind in the entire export, thus making him liable them to penalties in terms of Section 112(a) or Section 114AA of the Customs Act, 1962 does not appeal to us. The Tribunal in the relied upon decision has clearly held that the appellant having no role to play as regards the declarations required to be made to the Customs Authorities, no penalties upon him can be called for, even if he was the financer of the consignments, since he cannot be said to have done any act or omitted to do as act which have rendered the goods liable to confiscation. In terms of the said decision, we find no justifiable reasons to impose penalty upon the present appellant. - Decided in favour of appellant with consequential relief
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