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2017 (5) TMI 858 - AT - CustomsPenalty u/s 114A and 114AA - Focus product scheme - licence issued against the fake shipping bills - Held that: - import license was purchased by the appellant from the market which was issued by the DGFT and the same was registered with the Customs authorities. Payment was made through the banking channel. Thus, the appellant was vigilant as per the maxim EX ALUN DANTI CAUTELA - appellants have purchased the licence from the market for import of the goods being the vigilant buyer - penalties set aside - appeal allowed - decided in favor of appellant.
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