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2017 (7) TMI 117 - CESTAT MUMBAIPenalty u/s 112 of CA - alleged beneficiary of the import and the role of other individuals in the transaction - Held that: - Section 112 of Customs Act, 1962 prescribes the imposition of penalty for any act that may, directly or indirectly, have contributed to the confiscation of the goods. The appellant had concerned himself with the documentation that enabled the waiver of prescriptions relating to the advance licences as well as with the engagement of agents to handle the cargo are not disputed or controverted. It was the purportedly genuine appearance accorded to the fabricated shipping bills by involving ‘custom house agents’ that enabled the ostensible importer to avail exemption from duty on the goods that were imported. The link between the appellant and the imported goods has been clearly established in the impugned order. The penal provision does not require a direct and proximate contact with the offending goods. A link is sufficient. That is established in the impugned order. Appeal dismissed - decided against appellant.
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