TMI Blog2015 (12) TMI 717X X X X Extracts X X X X X X X X Extracts X X X X ..... s of entry. There are few statements of Sh. Nanda Ganguly, Sh. Uttam Swarckar, a Sircar holder of CHA , Sh. Sunil Agarwal, a metal Trdev and Md. Fazlul Hoque to the effect that appellant was making certain enquires regarding transportation & importation of zinc Flux skimmings. Penalty under Sec - 112 of the Customs Act 1962 can be imposed only upon on importer or any person who claims himself to be an importer. Appellant has neither filed any bill of entry nor is he claiming the ownership of the imported goods. Circumstantial evidences discussed by the adjudicating authority only raise a suspicion about the appellant but it is a settled position of law now that suspicion howsoever grave can not take the place of an evidence. There is no evi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Environment Forest has expired that even the CHA who filed the bills of entry has not implicated the appellant and that CHA has confirmed to the effect that he has not received any authorization from the appellant. That adjudicating authority in his findings has only discussed circumstances on the basis of presumption surmises that appellant is the importer of the contraband consignments. 2 Learned Advocate relied upon the following case laws in support of his argument:- (i) Pradeep Arora Vs Commissioner of Customs, Chennai [2002(150) ELT 1301(Tri.-Del.)] (ii) Narendra B. Jain Vs Commissioner of Customs (Adj.), Mumbai [2014 (304) ELT 563 (Tri.-Mumbai)] (iii) AIA Engineering Ltd. Vs Commissioner of Customs, Ahmadabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found to be not made by the appellant. Even the CHA who filed bills of entry has not implicated the appellant to have authorized him for filing the impugned bills of entry. There are few statements of Sh. Nanda Ganguly, Sh. Uttam Swarckar, a Sircar holder of CHA , Sh. Sunil Agarwal, a metal Trdev and Md. Fazlul Hoque to the effect that appellant was making certain enquires regarding transportation importation of zinc Flux skimmings. Penalty under Sec - 112 of the Customs Act 1962 can be imposed only upon on importer or any person who claims himself to be an importer. Appellant has neither filed any bill of entry nor is he claiming the ownership of the imported goods. Circumstantial evidences discussed by the adjudicating authority only r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for lending their the IEC code to somebody else. 6.1 We find that the issue involved in the present case is very strange one. Any charge of violating the provisions of Customs Act would arise only when somebody files a bill of entry for import of the goods and claims himself to be the importer. In the present case as is evidenced from the records no bill of entry has been filed and therefore, violating the provisions of Section 111 (M) of Customs Act would not arise at all. Secondly, the appellant did not have any IEC code at the time of importation: therefore, lending of IEC code to anyone else also would not arise. Consequently there cannot be any violation of Rules 7 11 of the Foreign Trade (Regulations Rules attracting the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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