9911796707
TMI Blog2002 (9) TMI 573X X X X Extracts X X X X X X X X Extracts X X X X ..... r : G.R. Sharma, Member (T)]. - Shri L.P. Asthana, ld. Counsel arguing the stay petition for waiver of pre-deposit of duty amounting to Rs. 28,17,037/- submits that Additional Director General of DRI, Chennai issued a notice to the applicant proposing confiscation of goods imported by M/s. Diamond Traders under cover of five Bills of Entry under Section 111(m) of the Customs Act alleging wilful ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... its that there is no evidence on record to show that the applicant placed an order for supply of the goods or the payment of the goods was made by the applicant or the applicant in any way was related with the goods. He, therefore, submits that there was no question of demanding duty from the applicant as the applicant was not the importer. He submits that since the applicant was not importer, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ides. We note that in the instant case no evidence has been led by the authorities to prove that the applicant was importer inasmuch as the appellant produced copies of letters dated 1-10-97 observing that : - "During investigations, no evidence found establishing relationship between M/s. Diamond Traders and M/s. Photodeals". Ld. Counsel also furnished a copy of letter dt. 22-11-99 from Dy. Dir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ainst the appellants that they are importers and since no duty can be demanded from any other person other than the importer or his agent, the order demanding duty from the appellant is set aside. 6. We further note that penalty has been imposed under Section 112(a). We note that penalty under Section 112(a) can be demanded only from the importer. We hold that no evidence has been adduced to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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