9911796707
TMI Blog2017 (7) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... licences are validly procured licences resold them in the market. The provisions of Section 112 of the Customs Act, 1962 would apply in any case, if the appellant has played any role in the import of the goods which were liable for confiscation - the appellant having played no role in export of the goods a fraudulent DFRC licence was procured by M/s Ria Impex Pvt. Ltd., and had no role in impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt herein had purchased to DFRC licence from M/s Ria Impex Pvt. Ltd., and sold them in the market. Consequent to an investigation under taken by the Department, it was noticed that M/s Ria Impex Pvt. Ltd., had exported the goods without complying with the requirements of the law and in violation of export and import policy and conditions of DFRC licence, accordingly the said DFRC licences were hel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... FRC licences. It is the submissions that appellant had not imported any goods under such DFRC licences. Ld. Departmental Representative submits that the decision of the Hon ble High Court of Bombay in the case of Mewati Co. [2010 (253) ELT 378 (Bom.)] relied upon by the lower authorities would be applicable in the case in hand. 5. I find that there is no dispute as to the fact that when the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... idence is brought on record to attribute any role to appellant for imposing penalty under Section 112 of the Customs Act, 1962. The provisions of Section 112 of the Customs Act, 1962 would apply in any case, if the appellant has played any role in the import of the goods which were liable for confiscation. The findings of both the lower authorities are very clear and as such accept and record find ..... X X X X Extracts X X X X X X X X Extracts X X X X
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