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2009 (7) TMI 232 - CESTAT, AHMEDABADSelling imported goods in domestic market without fulfilling export obligation – goods imported with exemption of duty sold in domestic market immediately upon their import without letting buyers know about export obligation - The very fact that the buyer paid the duty amount also separately on those goods shows that were neither aware of export obligation nor party to violation of condition of import - And there is no evidence to show, nor it was brought to our notice by either of the sides that buyer had got a copy of Bill of Entry filed by importer and their payment to importer mentioned duty separately – Since buyer is neither importer nor have played any role in rendering the goods liable to confiscation; no penalty can be imposed on them. - argument that the provisional assessment and finalization of assessment was essential before the goods could be confiscated, cannot be accepted – held that act of selling imported goods in domestic market without fulfilling export requirement, rendered them liable to confiscation – On a transaction of big volume of imported goods being sold in domestic market, person in-charge of the importing company; cannot claim that he was not aware of it – he himself had admitted in his statement and had paid duty; further, immediately after clearance, the goods have been sold which shows that they had no intention of fulfilling the obligation at the time of importation. Under these circumstances, it is quite clear that Section 111(o) is attracted and consequent penalty is imposable
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