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2016 (10) TMI 563 - AT - CustomsImposition of penalties u/s 112 of the Customs Act on CHA - delivery of the imported consignment through a godown in Bhiwandi, while the said material had to be delivered to a factory premises of some other person - Held that: - reliance placed on appellant's own case [2005 (5) TMI 99 - CESTAT, MUMBAI] where it was held that there is no charge of an act of misdeamour having been committed by this employee of CHA licencee which would render the goods liable to confiscation while under clearance from the customers. The post import association with the delivery of goods, up to a godown in Bhiwandi, ipso facto will not cause for the violation of conditions of a DEEC import. The violation of DEEC imports would be constituted only after the goods have been diverted and not used by the DEEC licence holder/importer and thus no penalty imposed. Penalty not imposed following the judgement of appellants own case - appeal allowed - decided in favor of appellant.
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