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2015 (10) TMI 29 - AT - CustomsExport goods improperly – Use of false and incorrect material – Confiscation and imposition of penalty – Appellant was implicated for payment of penalty, for attempting export of goods by mis-declaration, only on statement made by one Pradeep Dhond – As per his statement appellant has supplied lead acetate to him which was attempted to be exported by using IEC of some other firm – Held that:- It was clear from investigation and records that Pradeep was exporter of mis-declared goods – Role of appellant was that he has supplied Lead Acetate to him but said goods were delivered in domestic area and not in Customs area – After appellant sold goods to Pradeep, appellant thereafter was not concerned with said goods – Section 114(i) can be imposed on person whose act renders goods liable for confiscation – Movement of goods outside Customs area cannot be liable to confiscation – Therefore, even if it was accepted that appellant supplied goods but at place outside Customs area, said goods was not liable to confiscation – Hence, penalty upon Appellant was not sustainable – Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA – Thus, penalties imposed upon the appellant are unsustainable – Decided in favour of Appellant.
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