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TMI Blog2017 (7) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... of the imported goods in contravention of the conditions of the exemption notification. The diversion of imported goods was enabled by the obtaining of the licence under false pretence and the arrangements that led to procurement of the offending goods. The impugned order, establish the connection of the appellants with the goods that were held liable for confiscation - Section 112 of Customs Act, 1962 prescribes the imposition of penalty for any act that may, directly or indirectly, have contributed to the confiscation of the goods. Penalty upheld - appeal dismissed - decided against appellant. - C/451 & 468/07 - A/88006-88007/17/CB - Dated:- 12-6-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ings against Shri Sharma, it is seen that the adjudicating authority has faulted him for participation in the continuance to use his office address as a cover for Parul V Rudlal who certified the eligibility of M/s Nansons Textile Industries Pvt Ltd for the advance licences and that this participation was not appropriate for a professional Chartered Accountant. He said to have persuaded the tenant to allow the use of the address and to confirm the existence of the licensee at this address. It is also the finding in the impugned order that he introduced the facilitator for clearance of the goods. The allegation against Shri Garg has been held to be proved because of his involvement with the purchase of five bills of lading and his refusal to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a cover for correspondence that enabled the issue of advance licence despite not being eligible. 7. The allegation against Shri Garg is that he had facilitated the transfer of bills of lading pertaining to the shipments made to M/s Nansons Textile Industries Pvt Ltd. These high sea sales transactions enabled the goods to be routed through the importer holding licence that was not theirs by right. 8. Learned Counsel for appellant has cited some decisions of the Tribunal and of the Hon ble High Court of Delhi. While we take note of these decisions, we do not think that they would advance the claim of the appellant. Section 112 of Customs Act, 1962 prescribes the imposition of penalty for any act that may, directly or indirectly, ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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