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TMI Blog2016 (7) TMI 413X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Ajay Saxena, A.R. For the Respondent ORDER The challenge in the present appeal is to a penalty of Rs. 50,000/- imposed upon the applicant Shri C.K. Sunny in terms of the Provisions of Section 112(a) of Customs Act 1962. 2. For better appreciation of the reasons for imposing penalty upon the said applicant, we reproduce the relevant paragraphs from the impugned orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at Rs. 5,00,000/- were done under a cloud with an intention of procuring the goods without payment of duty and maximizing his profits. 131. In view of the above, Shri Sunny's contentions that he had purchased the CFLs from Shri Charley on the belief that duty has been paid on them does not hold merit. 132. As per Section 112(a) of Customs Act 1962, any person, who in relation to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so part and parcel of such illegal imports. 3. Learned A.R. has drawn our attention to various paragraphs of the impugned order and on going through the same we find that, no doubt the appellant placed an order on Shri Charley for import of CFLs with markings 'Milton' which was the shop's name of the appellant. The said goods were actually imported by Shri Charley an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in terms of Section 112(a) on the finding that he did not make any efforts to obtain the bills of entry in respect of imported consignment cannot be upheld. Learned A.R. has not been able to show us any relevant provision= of law which requires the purchaser of the goods to obtain the bills of entry before he purchases the goods. As such by extending the benefit of doubt to the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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