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TMI Blog2015 (10) TMI 1720X X X X Extracts X X X X X X X X Extracts X X X X ..... tted in various statements that he had involved in diversion and delivery of duty free materials to buyers as well as procurements these goods from Dubai based suppliers – Appellant-2(broker) accepted that he had arranged sale of duty free material to buyers without any bills or invoices – He may get sum of as commission and therefore, quantum of penalty upon him is excessive – Regarding imposition of penalty on buyers for purchase of duty free goods from importer illegally without any bills and invoices and payment made in cash, it is clearly evident that buyers had knowledge that goods were not duty paid and imposition of penalty is warranted – Therefore, imposition of penalty on appellant-1 confirmed while penalty on other appellants are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hri Vinodsingh Harisingh Rathore and Shri Rameshbhai Dayaram Punjabi. 3. Learned Authorised Representative for the Revenue submits that it appears from the stay order, the importer had not filed any appeal. None appears on behalf of buyers. Shri M.H. Sukheja, learned Advocate appeared on behalf of Shri Surendra Pyarelal Balani (Broker). As the matter is old one and nobody turned-up on behalf of the other appellants and there is no application for adjournment, we proceed to decide the appeals on merits. 4. After hearing both the sides and on perusal of the records, we find that Shri Ashwin Agarwal is the main architect of the fraud for diversion of the duty free goods in the local market. He has admitted in various statements that he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter and the buyers. He further submits that he was not aware of the illegal diversion of the goods. There is no evidence on record that he had the knowledge of diversion of the goods. There are various decisions of the Tribunal that penalty cannot be imposed without any knowledge. 6. Learned Authorised Representative for the Revenue submits that all the buyers have purchased duty free material on cash basis, without any documents and therefore they had the knowledge of diversion of duty free imported material and penalty on buyers are warranted. 7. We find that Shri Surendra Pyarelal Balani alias Rajubhai Dalal in his statement accepted that he had arranged the sale of duty free material to the buyers without any bills or invoices. Ho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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