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2017 (10) TMI 1264 - AT - CustomsPenalty u/s 112(b) of the CA - High Seas Sale - penalty on transporters - Held that: - there is no evidence on record to show that the transporters were aware of the fraud if any, committed by importers - The transporters cannot be expected to know as to what fraud is going to be committed subsequently by the said recipient of the goods. As such, the imposition of penalties upon them, on the ground that they had transported the tainted goods, cannot be justified. Penalty on CHA - Held that: - there are no evidence to show that they aided and abetted the fraud - the filing of bills of entries by M/s. Canon Industries Pvt. Limited under Target Plus scheme by the present CHA is in accordance with law and the fraud stands committed only after the clearance of the goods - penalty on CHA set aside. Penalty on purchaser - Held that: - Any purchaser in the ordinary course of business, cannot be held liable to penal action on the ground that the goods involved were tainted and cleared by the original importer with a malafide intention - penalty set aside. Appeal allowed - decided in favor of penalty.
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