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TMI Blog2016 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... conditions of a DEEC import. The violation of DEEC imports would be constituted only after the goods have been diverted and not used by the DEEC licence holder/importer and thus no penalty imposed. Penalty not imposed following the judgement of appellants own case - appeal allowed - decided in favor of appellant. - C/526/04-Mum - A/90589/16/SMB - Dated:- 20-9-2016 - Mr. M.V. Ravindran, Member (Judicial) Shri G.B. Yadav, Advocate, for appellant Shri D.K. Sinha, Assistant Commissioner (AR), for respondent ORDER This appeal is directed against order-in-original No. 29/2003/CA/CC/RJM dated 29.3.2004. 2. Heard both sides and perused the records. 3. The issue involved in this case is regarding imposition of penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee broker, was attending to the clearance of the consignments imported in the names of various Carpet manufacturers/exporters of Varanasi. The raw materials imported under the DEEC Scheme were alleged to be never delivered to the importers, but were diverted from a godown at Bhiwandi outside Bombay city limits. The appellant herein was alleged and found to be knowingly concerned with such diversion, resulting in violation of notification and thus evasion of duty, it was also found he had handled the imported consignments for the importing firms, without obtaining proper authorization from them. In his capacity as CHA, he would certainly have been aware that goods cleared under Advance Licences in question duty free and with actual user cond ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not permissible to the DEEC licence holder importers could not be in the knowledge of the appellant, even if storage and movement from Bhiwandi godown was known to him. (d) In view of the findings arrived at, imposition of penalty on this employee of a CHA firm in the facts of this case cannot be sustained and upheld. If at all the employee has acted in contravention of any Customs law provisions, while goods were under clearance, action on him and CHA firm could have been taken under the CHA regulations. The charge of aiding and abetting as brought out in the order cannot be sustained. (e) The penalty imposed is therefore required to be set aside and appeals allowed. As can be seen from the above reproduced judgment of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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