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TMI Blog2015 (12) TMI 1656X X X X Extracts X X X X X X X X Extracts X X X X ..... the importer of the goods and also was not aware about the goods contained in the container. Thus, the person who has not dealt with the clearance of goods and also not connived with CHA or importer in clearance of prohibited goods, penalty cannot be imposed on such person as a mediator/ facilitator - penalty set aside - appeal allowed - decided in favor of appellant. - C/53511/2015- CU[SM] - Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts. During the examination of the container, un-declared restricted goods i.e. fire crackers were found concealed along with the declared goods. As the import of fireworks is restricted under Import Export Policy, proceedings were initiated and the matter was adjudicated in absolute confiscating the fire crackers and imposing penalties on various persons, including the appellant herein. 3. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ustoms, Ghaziabad 2015 (316) E.L.T. 164 (Tri.- Del.) to state that since the appellant has not dealt with the clearance of goods, it is not responsible for penalty as a facilitator. 3. On the other hand, the ld. DR appearing for the respondent reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. It is an admitted fact on record that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dence to that effect. Since the appellant is no way concerned with importation of subject goods and merely acted as a middle man / facilitator, I am of the view that penalty under Section 112 read with Section 114 ibid cannot be imposed on the appellant. 6. Therefore, I do not find any merits in the impugned order and accordingly, the same is set aside and the appeal is allowed in favor of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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