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TMI Blog2014 (5) TMI 165X X X X Extracts X X X X X X X X Extracts X X X X ..... rts that the goods will be diverted in the open market – It is held that appellants have aided and abetted in the activities of M/s. Resham Exports relating to diversion of the goods - The goods are liable to confiscation and appellants are liable to penalty - However, value of the goods sold is Rs.9.14 lakhs and duty involved is approximately Rs. 6 lakhs, the penalty imposed is on the higher sid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d vide Bill of Entry No. 5371 dated 25.3.2000 to the said M/s. Resham Exports even without receiving any payment from the said company. No High Seas Sales agreement was produced by the notice company during investigations or adjudication proceedings or before this Tribunal. The case of the Revenue is that the said notice company aided and abetted in the illegal diversion of the imported goods clea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts knew a person named Shri Taufik Haj Gaffar and sold the goods to M/s. Resham Exports through him and they were not aware that the goods were to be diverted in the open market. The ld. counsel also stated that they have not received the payment for the said goods as the said goods were detained by the Customs and they have claimed and requested the Customs to allow them to clear the said goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e money only if they are fully familiar with the owner and the business of the purchasing unit. This obviously implies that they were aware of the fact that M/s. Resham Export is a non-existent unit and the goods were meant for diversion. They have thus aided and abetted in the diversion of the goods and it is just by chance that the present consignment was detained by Customs. 5. I have consid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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