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2018 (11) TMI 1309 - BOMBAY HIGH COURT100% EOU - Penalty u/s 112(a) and 112(b) of the Customs Act, 1962 - diversion of duty free imported goods into the domestic traffic area - Confiscation - Held that:- The appellant himself in his statement made to the Customs on 4th June, 2003 has admitted that he was escorting the duty free imported fabrics into the domestic traffic area. This statement which is not been retracted at any point of time, lead to a conclusion that he was engaged in carrying / dealing with the goods which he knew are liable for confiscation. Undisputed fact that penalty was imposed upon the appellant. The fact that penalty was deleted upon the other co-noticee would not by itself justify deletion of penalty on the appellant - In the case of other three appellants namely; Mr. Govind Khubchandani, Mr. Jairaj Kalyani and Mr. Pawan Lulla, no penalty was imposed as in the case of the above three appellants, a finding of fact was recorded that they have either not dealt with the goods or in case of godown keeper that he had no knowledge that the goods are liable for confiscation. This is not so in the present facts. This concurrent finding of fact both by the adjudicating authority and the Tribunal that the appellant was involved in transporting offending goods with knowledge that they are liable for confiscation under Section 111 of the Act is not shown to be perverse in any manner - the questions as proposed do not give rise to any substantial question of law - appeal not entertained and is dismissed.
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