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2016 (7) TMI 413 - CESTAT BANGALORE

2016 (7) TMI 413 - CESTAT BANGALORE - TMI - Levy of penalty for abetment - Provisions of Section 112(a) of Customs Act 1962 - import of goods without payment of duty - Held that:- It is only Shri Charley who gave the statement to the effect that the appellant Shri Sunny was knowing about the imports and has received non-duty paid goods. Admittedly, such statement of Shri Charley being the statement of co-accused cannot be admitted for evidence without any corroboration to that effect. This law i .....

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- C/330/2007-DB - Interim Order No: 58/2016, FINAL ORDER NO 20347/2016 - Dated:- 20-5-2016 - Smt Archana Wadhwa, Judicial Member and Shri Ashok K. Arya, Technical Member Shri P.V. Santhosh, Adv For the Appellant Shri Ajay Saxena, A.R. For the Respondent ORDER The challenge in the present appeal is to a penalty of ₹ 50,000/- imposed upon the applicant Shri C.K. Sunny in terms of the Provisions of Section 112(a) of Customs Act 1962. 2. For better appreciation of the reasons for imposing pena .....

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ons of CFLs were unloaded in the dead of the night and no efforts were made by Shri Sunny to obtain the Bills in respect of these imported consignment. He had also admitted that he had sold these CFLs to footpath vendors without any Bills. It is therefore held that the dealings in respect of the purchase and sale of 40500 CFLs collectively valued at ₹ 5,00,000/- were done under a cloud with an intention of procuring the goods without payment of duty and maximizing his profits. 131. In view .....

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refore hold that Shri Sunny is liable for penalty under Section 112 (a) of Customs Act 1962. As seen from the above reproduced paragraph, the appellant was purchaser of certain CFLs imported by Shri K.T. Charley who cleared the goods by adopting a novel method from the Customs Area without payment of duty. Without going into the said modus operandi adopted by Mr Charley, we find that the Revenue in the present impugned order has nowhere referred to any evidence to show that the present appellant .....

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