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2017 (9) TMI 540 - AT - CustomsPenalty u/s 112A of the Customs Act, 1962 - smuggling - cigarettes - cigarettes of foreign origin in huge quantities were being smuggled into the country by concealing them in container by mis-declaring them as containing car seat cushions - the sole ground for imposition of penalty on M/s Eminence is that they have given wrong description of the goods in the Bill of Lading - Held that: - Bill of Lading has not been issued by the appellant and they were pure agent of M/s Alpine Shipping who has issued the Bill of Lading - As no role has been explained by the authorities below alleging the appellant for the act of omission and commission which resulted leading to mis-declaration, therefore, the penalty on the appellant is not imposable. As Revenue has failed to produce any evidence on record that the appellant was in collusion for mis-declaration and description of the goods in question, therefore penalty on the appellant is not imposable. Reliance placed in the case of Commissioner of Custom (Import & General) , New Delhi Versus Buhariwal Logistics & Another [2015 (12) TMI 1149 - DELHI HIGH COURT], where it was held that the appellant has taken due diligence while issuing delivery order, therefore, no penalty can be imposed on the appellant - Admittedly, in this case, it was not in the knowledge of the appellant that they were having knowledge of illegal import made by the importer. In that circumstances, relying on the case of Buhariwala Logistics, the penalty on the appellant are not imposable. Appeal allowed - decided in favor of appellant.
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