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2017 (9) TMI 399 - AT - Customs100% EOU - clandestine clearance of duty free imported fabric in domestic area without payment of duty - imposition of penalty - Held that: - as regards penalty on Shri Govind Hariram Khubchandani, It is established on record that he is not concerned with any other aspect expect storage of goods & receiving rent. Therefore with regard to serious offence of duty free imported goods removed by M/s Mayur Impex, the Appellant cannot be held responsible therefore penalty imposed upon him is not sustainable - penalty set aside. Penalty u/s 112 (b) of Customs Act, 1962 upon the Appellant Shri Jairaj Kalyani and Shri Pawan Lulla - Held that: - it could not be proved that these Appellants have physically received offended import fabric. In their statement recorded under Section 14 of Central Excise Act, 1944 / 1.08 of Customs ACT, 1962 there is no admission regarding the dealing of said offended goods. Merely on the basis of call details, it cannot be concluded that Appellant might have dealt with offended goods. These call details at the most lead to suspicion. However the same cannot take the place of tangible evidence. Therefore on the basis call details, the alleged guilt of Appellants cannot be proved - penalty set aside. Appeal allowed - decided in favor of appellant.
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