TMI Blog2000 (8) TMI 156X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods at Mumbai and other places. The appellant undertook clearance of a consignment each of oxytetracycline and tetracycline imported by M/s. Bombay Pharma Products in 1-993 (sic). The import was claimed duty free in terms of notification 203/92. The claim was accepted and the goods cleared. Subsequently, the department issued notice to the importer, the appellant before us, and others. The n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, he says that the appellant tried to create false evidence regarding the destination of the material. He finds that there is no satisfactory explanation for this conduct. 3. It is the contention for the appellant that the letter dated 29-12-1993 addressed to M/s. Bombay Pharma at Indore showing despatch of the goods by a courier was issued in accordance with the normal practice followe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oods were stated in one of the consignment notes to be sent to Indore whereas they were actually consigned to Daman cannot be a basis for penalty particularly in the light of the claim of the appellant that the importer had an office at Daman. For penalty imposed for abatement to sustain under Section 112 of the Act, some degree of knowledge on the part of abettor must be shown. That knowledge is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sale of the goods to it was not contrary to law, since an assurance to this effect had been given to it by the importer. In that case, even if it has acted on the instructions of Kantilal Manilal Co. the appellant will be liable to penalty. It acted on the instructions of a person the Collector has found to be a bona fide buyer ignorant of the illegal nature (assuming it to be such) of the tran ..... X X X X Extracts X X X X X X X X Extracts X X X X
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