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TMI Blog2014 (5) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... unal directing it to decide the matter afresh after giving notice to the parties and hearing them - Tribunal committed an error in passing the impugned order - The question formulated above is accordingly answered in affirmative – Decided in Favour of assessee. - Tax Appeal No. 624 of 2010 - - - Dated:- 10-7-2012 - V.M. Sahai and N.V. Anjaria, JJ. Shri R.J. Oza, for the Appellant. Shri Paresh M. Dave, for the Respondent. JUDGMENT The present Tax Appeal is directed against common order dated 25-8-2009 of Customs, Excise and Service Tax Appellate Tribunal, West Zonal Branch, Ahmedabad in Appeal Nos. C/1335 to 1337 of 2005 and C/868 and 868 [2010 (252) E.L.T. 72 (Tri.-Ahmd.)], in so far as it relates to the present respo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the benefit under the notifications and they were diverting duty free imported goods meant for relief and rehabilitation work, into the open market. The Director of Revenue Intelligence investigated the clearances made by the said Trusts and the officers, by intercepting transport vehicle on Delhi-Jaipur Highway, seized the goods comprising of old and used woollen and synthetic readymade garments. 4.2 After further investigation, a show cause notice dated 26-3-2002 was issued to ten persons including Nopaji Trust, and also to the respondent herein individually. The respondent did not file reply to the show cause notice, nor attended the personal hearing despite opportunity given, but appeared to have submitted written submissions subs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt along with other persons culminated into the impugned order. 5. We noticed from the order of the Tribunal that it inter alia made following observations. 3. During the course of investigation it was revealed that the said goods were diverted from Kandla with an intention to sell the same in the open market. It also came on record that the actual importer of the goods was one Shri Motilal Saraf, who has pressurized Shri Shantilal Jain to allow him to use the name of Trust Shri Nopaji Lakhmaji Charitable Trust. However, the statements also revealed that Shri Shantilal Jain was aware of the facts that Shri Motilal Saraf after importing the goods would divert the same in the market. Instead of distributing the same to the earthquake a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rted goods is a post import contravention. Merely because Shri Dev Kumar Kapta filed bills of entry for clearance of the goods, he cannot be held to be aware of intentions of Shri Motilal Saraf or Shri Shantilal Jain to sell the goods in the market instead of distributing the same. We find no evidence or record involving Shri Dev Kumar Kapta in the subsequent sale of the goods in the market. We also note that he was a paid employee of the CHA Firm, drawing a salary of Rs. 5,000/-. As such, we find no reason to impose any penalty on him. 6. From the order of the Tribunal considered in the context of the fact on record and the case of both the sides, it could be noticed that the Tribunal s reasoning for the conclusion it arrived at, is no ..... X X X X Extracts X X X X X X X X Extracts X X X X
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