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TMI Blog2002 (11) TMI 459X X X X Extracts X X X X X X X X Extracts X X X X ..... ng cloths to the poor; that he joined them and was thereafter introduced to one Shri Ramesh Chand, Manager of Lok Seva Sansthan, Haridwar; that while they were distributing cloths some foreigners approached them and asked whether they could distribute clothes if donated by them (foreigners); that Shri Ramesh Chand told the appellants that he would be made President of Lok Seva Sansthan at Saharanpur and to print letterhead of the Sansthan showing the address of his shop; that in August/September he was instructed to send signed letterheads to one Hasim Ali, stated to be the Asst. of a Clearing Agent at Kandla; that accordingly all the papers of Sansthan, i.e. registration, letterheads, etc. were sent by him; that thereafter Sansthan receive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Advocate contended that in view of the specific finding of the Commissioner in Adjudication Order No. 10/98 that Lok Seva Sansthan had no knowledge of import of old and used cloths at Kandla port in its name, no penalty is imposable on the appellant who has not done any act which would render the goods liable to confiscation under Section 111; that the appellant had also not acquired the possession or in any way concerned with the goods; that the act of signing some blank letterheads of the Trust by the appellant does not render him liable for penal action under Section 112 of the Act; that he was only acting as the President of the trust and signed blank letterhead, etc. only to propagate the work of the trust which was to distribute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Distt. Magistrate of Saharanpur. The learned SDR, further, submitted that by making available letterheads of the Sansthan, Shri Anil Kumar Gupta has helped in importing the impugned products in violation of the conditions of the Notification No. 148/94 of the Customs, and therefore, imposition of penalty on him under Section 112 of the Customs Act is justified. 4. We have considered the submissions of both the sides. The Commissioner has given specific finding that the goods were not imported by Lok Seva Sansthan which, in fact, had no knowledge of imports of old and used cloths in its name. We agree with the finding of the learned Commissioner that the appellant has by signing the blank letterheads of the trust, giving copies of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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