2009 (3) TMI 590 - HC - Customs

Penalty abetment - respondent is not remotely concerned with the act of import or diverting the goods in the local market - He only arranged office for the company on rent and introduced some person before the act of import - Tribunal rightly observed that the act on the part of the respondent cannot be considered an act or omission to act rendering the imported goods liable to confiscation - no question of law arises in this appeal Appeal dismissed

Summary

The Bombay High Court dismissed an appeal against the Customs Tribunal's order setting aside a penalty of Rs. 10 lakhs imposed on the respondent. The Tribunal found that the respondent was not involved in the act of import or diverting goods, only providing office space and introductions. The High Court upheld the Tribunal's decision, stating no question of law arose in the appeal.