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2022 (10) TMI 469 - CESTAT MUMBAILevy of penalty u/s 112(a) of Customs Act, 1962 and Section 114AA of Customs Act, 1962 - absence of Import Export Code (IEC), mandated under the Foreign Trade (Development & Regulation) Act, 1992, in the possession of actual buyers - violation of requirements of the Foreign Trade (Development & Regulation) Act, 1992 - HELD THAT:- It is seen that the proceedings were initiated against the goods before the declaration of entry was made under Section 46 of Customs Act, 1962. The bill of lading, which is the basis of the proceedings, is issued by the shipping company at the instance of overseas suppliers and none of the documents prescribed under Foreign Trade (Development & Regulation) Act, 1992, or any other law in force, with which the appellant may, at a stretch, be connected with has been filed under Customs Act, 1962. The link between action leading to confiscation of goods and the appellant, is, therefore, not established. Section 112(a) of Customs Act, 1962 and section 114AA of Customs Act, 1962 are not attracted as far as the appellant is concerned - Appeal allowed - decided in favor of appellant.
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