9911796707
TMI Blog2014 (7) TMI 144X X X X Extracts X X X X X X X X Extracts X X X X ..... JUDGEMENT Per Dr. I.P.LAL; Heard both sides. By the impugned Order dated 28.02.2007, ld. Commissioner held that if the duty of Rs. 6,12,144/- demanded from the importer, cannot be recovered, the same should be recovered from the Appellant, i.e. M/s. Fairdeal Enterprises. Being aggrieved with this Order, the Appeal is filed before this Forum. 2. Ld. Advocate appearing for the Appellant has sub ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Proprietor of the Appellant Firm under Sections 112 and 114A of the Customs Act, 1962, but sought to recover the duty payable by the importer from the Appellant, M/s. Fairdeal Enterprises. It is submitted that there was no evidence of the involvement of the Appellant in the post-import violation. It is further submitted that in similar cases, following the ratio of the Bench decision in the case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d acted as an agent of the importer in the alleged handling of the import documents and clearance of the imported goods. Imposition of penalty is for violation of the provisions of the Customs Act rendering the goods liable for confiscation, as the case may be, for non-levy/short-levy of duty by reason of collusion or any willful misstatement or suppression of the facts. We are of the opinion that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... importer or exporter, so that in any proceedings under this Act, the owner, importer or exporter of the goods shall also be liable as if the thing had been done by himself. (3)When any person is expressly or impliedly authorised by?(3) the owner, importer or exporter of any goods to be his agent in respect of such goods for all or any of the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame cannot be recovered from the importer. As such, we do not find any merit into the Appeal and the same is dismissed. However, we find from the records of the case that the Assistant Commissioner/Deputy Commissioner of Customs has not arrived at a conclusion that duty was not recoverable from the importer before recovery of the same from the Appellant. Accordingly, we make it clear that the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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