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2019 (8) TMI 694

..... vides any person who acquires possession of or is in any way concerned in carrying removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 of the Customs Act, 1962, shall be liable to penalty. The expressions “which he knows or has reason to believe are liable to confiscation” in Section 112(b) are very crucial. It has to be ascertained as to whether such person knows or has reason to believe that the goods are liable for confiscation for imposition of penalty under Section 112(b) of the Act. In the instant case, it is seen that the Customs Officers on 02.03.2017 found one Orang .....

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..... b)(i) of the Customs Act, 1962. The relevant facts of the case, in brief, are that on 02.03.2017, the Officers of the Customs, Headquarter Preventive, Shillong and Anti-Smuggling Unit of Customs Division, Karimganj, went to the Shop of M/s Zaman Traders at Old Station Road, Karimganj Bazar, Karimganj, Assam at about 13 Hrs and found an orange colour Polythene Packet on the table of the billing counter of the said shop. Shri Mayeenuddin, sitting at the Billing Counter of the shop informed the Officers that one person named Mr. Rouf, who is resident of Charakpuri, Karimganj had kept the packet. It is also stated that Mr. Rouf had left the shop as the officers entered the shop. It was found that Md. Saleh Ahmed, Proprietor of M/s Zaman Traders .....

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..... ) (i) of the Customs Act, 1962. Section 112 deals with penalty of improper importation of goods etc. Section 112(b)(i) provides any person who acquires possession of or is in any way concerned in carrying removing, depositing, harbouring, keeping, concealing, selling or purchasing, or in any other manner dealing with any goods which he knows or has reason to believe are liable to confiscation under Section 111 of the Customs Act, 1962, shall be liable to penalty. The expressions which he knows or has reason to believe are liable to confiscation in Section 112(b) are very crucial. It has to be ascertained as to whether such person knows or has reason to believe that the goods are liable for confiscation for imposition of penalty under Sectio .....

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