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2022 (8) TMI 238 - Customs
Levy of penalty on the appellant u/s 112(b) of the Customs Act, 1962 of the Customs Act - smuggling of cigarettes of foreign origin from Singapore - HELD THAT:- The only allegation against this appellant is that he introduced the actual importer Habib-uz-Zaman and Badi-uz-Zaman to the IEC holder, who agreed for the use of his IEC on consideration agreed to be provided by Habib-uz-Zaman. Thereafter, there is no role of this appellant forthcoming. None of the co-noticee has stated anything against this appellant save and except that he has introduced the importer and the IEC holder.
Thus, none of the condition as stipulated in Section 112(b) of the Act is attracted for imposing penalty - Appeal allowed - decided in favor of appellant.