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2017 (7) TMI 153 - AT - CustomsPenalty u/s 112 (a) of Customs Act, 1962 - Duty Exemption Entitlement Certificate (DEEC) scheme - actual user condition - appellant allegedly diverted the duty-free imports into the local market without utilising it for manufacture of export products as stipulated in the conditions preescribed in the notification granting exemption - Held that: - A careful reading of the provision makes it clear that penalty can be visited upon those who directly or indirectly have aught to with the goods that were confiscated. It is clear from the impugned order that the confiscation is a consequence of the diversion of the imported goods in contravention of the conditions of the exemption notification. The diversion of imported goods was enabled by the obtaining of the licence under false pretence and the arrangements that led to procurement of the offending goods. The impugned order, establish the connection of the appellants with the goods that were held liable for confiscation - 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. Penalty upheld - appeal dismissed - decided against appellant.
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