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2017 (11) TMI 358 - AT - CustomsPenalty u/s 112(b) of CA - Clandestine removal - clearance of duty free imported fabric in domestic area without payment of duty - Held that: - fact is not under dispute that appellant Mr. Shahid Yusuf Qureshi has escorted the truck loaded with offended goods which were cleared without payment of duty by M/s. Mayur Impex. Since, he has escorted the goods he was aware about the offending nature of the goods. Moreover, he was continuously coordinating on phone with the supplier of the goods, therefore it cannot be said that he without knowledge escorted the goods, therefore his handling of offended goods clearly falls under the provision of Section 111 of Customs Act, 1962 - penalty rightly imposed - appeal dismissed - decided against Revenue.
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