2017 (6) TMI 1012

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..... based on the instructions of the proprietor of MPC, goods came to his godown and that was delivered from the warehouse where that was stored. There is no scope to intervene with the order of adjudication in view of the aforesaid materials, evidence surfaced when that remained unrebutted - penalty upheld - appeal dismissed - decided against appellant. - C/357, 358, 366/07-Mum - A/87492-87494/17 .....

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..... orter, went to the godown of the CHA. The CHA was the financier of the imported goods and he was aware of the goods that the same was the subject matter for advance licence scheme. Evidence gathered from the buyers of the offending goods proved that those were the imported goods purchased by them. That identified the seller of the goods. This comes out from page 7 of the adjudication order. E .....

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..... ajaj, was a partner in the CHA firm which was involved in the storing of offending goods. There was levy of penalty of ₹ 10 lakhs on the said appellant. As a partner he could not rule out his association from the offence alleged against the partnership firm which had committed the offence described herein before in appeal C/357/07. Therefore grant of any concession to this appellant shall .....

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