TMI Blog2015 (10) TMI 2388X X X X Extracts X X X X X X X X Extracts X X X X ..... tain prescribed documents - Revenue contends that goods were imported availing the duty benefit under Export Promotion Scheme thus escaped customs duty - Goods purchased without invoices thus penalty imposed is warranted - Held That:- Role of appellant is limited to buying the seized goods from Shri Jitendra Shah, Broker without invoices, taking a lenient view penalty imposed upon appellant reduce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant submits that the Commissioner (Appeals) had observed that the goods imported viz., polyester yarn seized from the appellant was notified under Section 123 of the Act, whereas it is factually incorrect and the same is not specified in the Notification No. 31/86-Cus dated 05.02.1986 as amended during the relevant period. He also submits that appellant purchased the goods from the open mar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... benefit under Export Promotion Scheme and therefore, the goods had escaped the customs duty liability. Shri Jitendra Shah had accepted the fact and has paid the duty and penalty. The appellant herein had facilitated in duty evasion by purchasing the goods from Shri Jitendra Shah without invoices/ documents and making payment in cash. Therefore, penalty imposed on the appellant is warranted. He re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... esulted in confiscation of the goods and imposition of penalty on Shri Jitendra Shah. The appellant was also fined for his role in the matter. 5. As the goods were seized from appellant herein and he had dealt with the confiscated goods, he is also liable for penal action under Section 112 of the Customs Act, 1962. However, keeping in view the facts and circumstances of the case and the role of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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