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TMI Blog2012 (6) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... our considered view, the current appellant cannot be visited with any penalty u/s 112 inasmuch as the said provisions will apply only to a situation wherein there is a violation of the provisions of Section 111 of Customs Act, 1962 by an importer. - C/945/2006 - - - Dated:- 30-5-2012 - Mr.M.V. Ravindran, Mr. B.S.V. Murthy, JJ. Shri P.V. Sheth, Adv.: for Assessee. Shri R. Nagar, A.R.: for the Revenue. Per: M.V. Ravindran: This application for restoration of appeal is filed which was dismissed by our order dt.19.08.2011 for non-prosecution. 2. After hearing both sides for some time on the miscellaneous application for restoration of appeal, we find that the appellant had justified the reasons for non-appearan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontracted to sell these goods to M/s Warren Trading Pvt. Ltd. (WTPL) and has also got the Import General Manifest (IGM) amended accordingly. It is his submission that once the appellant has been struck off as an importer and the name of another person has been brought into the IGM, it would indicate that the appellant herein had abandoned the goods. It is his submission that the said contract of the foreign supplier with WTPL also broke down and WTPL had requested for permission to re-export the said consignment and the said permission was not given. 5. Ld.A.R., on the other hand, would reiterate the findings of adjudicating authority for imposition of penalty on the current appellant. It is his submission as per the provisions of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods. 8. On this factual background, before the goods were cleared from the Custom s hold, the appellant herein has clearly been indicated as a person who is not an importer by the action of foreign supplier TIL and WTPL. It is also seen that the Revenue authorities have allowed the foreign supplier TIL to change the name in the IGM and also in the subsequent correspondence for change in the name of the importer in the Bills of Lading. All these things would indicate that the contract of receipt and supply of the goods with the current appellant has broken down. As the said contract has already broken down and the foreign supplier has sought for change of the importer s name and subsequently also sought for re-export of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X
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