TMI Blog2017 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... . Mayur Impex. Since, he has escorted the goods he was aware about the offending nature of the goods. Moreover, he was continuously coordinating on phone with the supplier of the goods, therefore it cannot be said that he without knowledge escorted the goods, therefore his handling of offended goods clearly falls under the provision of Section 111 of Customs Act, 1962 - penalty rightly imposed - a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s, Mayur Impex have diverted duty free imported fabric in domestic market. Accordingly, a show cause notice was issued and same was adjudicated whereby Ld. Commissioner confirmed the demand of Customs duty to the tune of ₹ 43,80,653/- and also confiscated seized the goods. During the investigation inquiries were conducted from various person including present appellant. The adjudicating aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .K Vs. Commissioner of Customs, Cochin[2015(325)ELT 199(Tri. Bang.)] (b) M. Vishwanadham Vs. Commr. of Cus, C. Ex. Hyderaba-II[2016(344) ELT 627(Tri. Hyd)] (c) Hi-Speed Carriers Vs. Commr. of Cus., (Prev), Kolkata[2009(241)ELT 466(Tri. Kolkata)] (d) A.N. Waghbakriwala Vs. Commissioner of Customs, Ahemdabad[2009(236)ELT 147(Tri. Ahmd.)] (e) Jaykrishna Bala Vs. Commissi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stened under Section 112(b) on the evidence that there were telephone calls between those three persons with Mr. Shahid Qureshi. However, as per role of the present appellant, he has admittedly escorted the truck alleged with the offending goods from Vashi to Ulhasnagar, therefore he is directly involved in the handling the offended goods hence his offence falls under Section 111 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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