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2009 (2) TMI 181 - CESTAT, NEW DELHIDiversion of goods - it was found that one Shri Ram Gupta in connivance with the importer was the person responsible for diversion of the goods on way to ICD Garhi Harsaru and accordingly, a SCN dt. 12-8-05 was issued to the importer, Shri Ram Gupta, the shipping line M/s. PIL Mumbai Pvt. Ltd. and also the present Appellant for demand of duty on the goods illicitly diverted and also imposition of penalty on them – held that - Because of the evidence against Shri Ram Gupta, the duty has been demanded from him instead of from the custodian - Addl. Commissioner while imposing penalty of Rs. 2 lakhs on the Appellant mentioned that the penalty is being imposed u/s 112 for the Appellant’s abetment in the doings and omission of the act which have rendered the imported goods liable for confiscation, the order does not discuss as to in what manner the Appellant have abetted the illicit diversion of the goods. Even the SCN does not discuss any evidence or contain even the allegation that the Appellant had connived with Ram Gupta or any other person by illicit diversion – penalty set aside
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