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TMI Blog2014 (12) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... nowledge of the modus operandi of the importation of the contraband goods by replacing aluminium scrap. Further, in this case the container was intercepted at Bombay port itself and it was opened and the appellant came to know about the container with contraband goods only after examination. In these circumstances, the appellant was not having any knowledge of importation of contraband goods by the importer. As per Section 112A of the Customs Act, 1962, the penalty can be imposed on the person who act of aiding and abetting the importation of contraband goods. As discussed above, there was no role of the appellant in aiding and abetting the importation of contraband goods. Therefore, penalties under Section 112(a) of the Act are not imposab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Badekha. Shri Kashyap J. Badekha also introduced Shri Arif Patel, an employee of CHA working at Ahmedabad for clearance of the goods imported by M/s. Manav Export Merchant at Ahmedabad ICD. In these set of facts, when the consignment was found misdeclared and having contraband goods, the proceedings were initiated against both the appellants and penalties of ₹ 1 lakh each have been imposed under Section 112(a) of the Customs Act, 1962. 3. The ld. counsel for Shri Kashyap J. Badekha and ld. consultant for Shri Arif Patel appeared before us and submits that the role of Shri Kashyap J. Badekha was only to introduce Shri Arif Patel, CHA for clearance of the goods imported by M/s. Manav Export Merchant at Ahmedabad and he also helped to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y. 5. On the other hand, ld. AR submits that Shri Kashyap J. Badekha was the master mind in import of contraband goods as he has obtained IEC in the name of M/s. Mariav Export Merchant under the proprietorship of Shri Sashikant Kamble, who was involved with Shri R.S. Patel and all these persons have been introduced by Shri Shinde at Bombay port, in the past also, they have imported these goods and got cleared these goods at ICD Ahmedabad. He further submits that the modus operandi of the appellant/importer is that when the container travelling between Bombay and Ahmedabad, the goods used to be changed. Therefore, the penalty on the appellants are rightly imposed. 6. Heard the parties. Considered the submissions. 7. We have gone thr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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