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TMI Blog2010 (4) TMI 781X X X X Extracts X X X X X X X X Extracts X X X X ..... in rejecting the appeal of the revenue on the ground that the broker had admittedly traded in a forged license despite trading in non-transferable advance license being illegal and impermissible under the import policy ? (ii) Whether in the facts and circumstances of the case, the Tribunal is justified and has committed a substantial error of law in relying upon the decision rendered in the case of CC, Mumbai v. M.D. Corporation, reported in 2001 (127) E.L.T. 270 (Tri.-Mum.) which itself is not final and appealed against ? (iii) Whether in the facts and circumstances of the case, the Tribunal is justified and has committed a substantial error of law in holding that the adjudicating authority while imposing penalty upon the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs including the respondent herein, which came to be adjudicated vide order dated 7-5-2002 whereby, inter alia, penalty of Rs. 7,12,331/- came to be imposed on the respondent herein under Section 112 of the Customs Act, 1962 (the Act). Being aggrieved, the respondent preferred separate appeals before Commissioner (Appeals) in relation to each of the two DEPB licences, which came to be allowed on the ground that the respondent herein was only a co-noticee whereas the appeal of the main party M/s. Rajshanti Metals, Jamnagar, had been allowed by Commissioner (Appeals). Revenue carried the matter in appeal before the Tribunal but failed. 4. Mr. R.M. Chhaya, learned Senior Standing Counsel for the appellant-revenue has invited attention to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts noted hereinabove, it is apparent that the allegation against the respondent is as regards his alleged involvement in the transfer of forged DEPB licenses. The transfer of a DEPB licence precedes the clearance of goods on the basis of the same. Insofar as the customs authorities are concerned they come into the picture at the stage of clearance of goods. Insofar as transfer of DEPB licences and the validity or otherwise of the same, it is the DGFT authorities who are the concerned authorities. Forgery of DEPB licence may entail prosecution under the ordinary criminal law or under any other provision of the EXIM Policy under which the DEPB licences are issued. Hence, any infringement of law in relation to DEPB licences would fall solely w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are brought from a place outside India by adopting any of the modes specified thereunder so as to render the goods are liable to confiscation. 9. Section 112 of the Act reads thus : "12. Penalty for improper importation of goods, etc. - Any person - (a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act, or (b) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;On a plain reading of Section 112 of the Act, it is apparent that the same provides for penalty for improper importation of goods, etc. Thus any person who acts or omits to do any act in relation to goods so as to render such goods liable to confiscation under Section 111 or acquires possession of or deals with goods in the manner provided under clause (b) of Section 112 would be liable to penalty as laid down thereunder. Thus, both, Section 111 and Section 112 of the Act operate in relation to improper importation of goods. 11. Coming to the facts of the present case, the respondent herein is alleged to have been involved in a transaction relating to purchase of DEPB licenses by M/s. Rajshanti Metals Ltd. Undoubtedly, the transactio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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