2017 (6) TMI 1012

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..... for respondent ORDER None present for the appellants. C/357/07 2.  It is allegation of Customs that appellant, Hansraj Pragji & Sons, is a CHA who connived with the importer to give shelter to the imported goods temporarily in its custody and channelized the same to the domestic market without use thereof by the importer in manufacture of final products for which licence was issued.  .....

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..... sp; 2.1  Investigation proved its case very successfully when the origin and termination of the goods were traced.  Learned adjudicating authority has also brought out from the oral evidence of the appellant that 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 interve .....

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..... /07 4.  This appellant, Atul Shah, was one of the buyers of the imported goods who has faced penalty of Rs. 10 lakhs.  Learned adjudicating authority found that the appellant was in possession of the offending goods for which penalty under Section 112(a) and 112(b) of the Customs Act, 1962 has been imposed.  He did not deny his role in buying the offending goods when Customs discha .....

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