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2019 (7) TMI 967 - AT - Customs100% EOU - Imposition of penalty u/s 112(a) of Customs Act, 1962 - violation of import conditions - diversion of goods to local market instead of being used for the purpose for which it was imported - HELD THAT:- The evidences brought on record i.e. statements of various transporters, who had been approached by the CHA, in their statements before the authorities had categorically stated that the Appellant was fully aware of the fact that the goods were to be delivered at Surat instead of Mathura. The Commissioner in his findings has analyzed all the evidences and concluded that the Appellant was fully aware of diversion of the goods at Surat even though the goods on paper were consigned to Mathura - The learned Advocate for the Appellant made a feeble attempt to establish the fact that the goods were received at Mathura and in support a sample re-ware housing certificate issued by the departmental officer enclosed with the submissions. There is no merit in the argument of the learned Advocate for the Appellant that the goods were received at Mathura. The inescapable conclusion is that the imported goods were diverted to Surat and the Appellant was in the knowledge of the same as none of the statements were challenged by way of cross examination nor retracted. The imposition of penalty on the Appellant, who is an employee of CHA, appears to be harsh - the ends of justice will be met if the penalty is reduced to ₹ 50,000/- - appeal allowed in part.
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