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2018 (3) TMI 1721 - CGOVT - CustomsPenalty u/s 117 of the Customs Act, 1962 - smuggling or not? - Illegal import - gold, two cameras, electric bedsheets, mobile phone and LED T.V. - contravention of provision of the Customs Act - Held that:- Except the fact that the applicant had requested Mr. Rajesh Kumar to bring some goods for him from abroad, there is no evidence to show that he had asked Mr. Rajesh Kumar to bring the foreign goods by smuggling thereof. The applicant had not even paid any advance money also to Mr. Rajesh Kumar from which it is implied that he had intended to make payment only after goods were handed over to him. Hence, on the basis of the applicant’s mere request to Mr. Rajesh Kumar to bring imported goods, it cannot be held that the applicant had violated any provision of Customs Act or abetted any such contravention. Government finds that applicant’s case is not covered under Section 117 of the Customs Act - the penalty is not warranted on Mr. Sandeep Kumar. Since Mr. Sanjeev Kumar had also requested Mr. Rajesh Kumar to bring imported goods like Mr. Sandeep Kumar had requested, the Government is convinced that no penalty can be imposed on Mr. Sanjeev Kumar also. Revision application allowed.
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