2017 (10) TMI 1264

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..... 2016-SM - Final Order No. 61727-61733/2017
Customs
Mrs. Archana Wadhwa, Member (Judicial) Ms. Kanika Malhotra, Advocate for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER Per :  Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner. 2.   As per facts on record, m .....

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..... d scheme.  The goods were transported by the transporters in question to the premises of the original importers who had sold the goods, on high-sea sale to M/s. Canon Industries Pvt. Limited.  The original importer further sold the goods to one M/s. Gagan Khanna, Director of Arisudana Industries Limited. 3.   In terms of the Target Plus scheme, the goods imported are required .....

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..... 5.   The present appeals stand filed by the transporters challenging the imposition of penalties upon them.  However, it is seen that the said imposition is only a mechanical imposition inasmuch as, there is no evidence on record to show that the transporters were aware of the fraud if any, committed by importers.  They have been engaged to transport the imported goods from th .....

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..... itted only after the clearance of the goods.  As such it cannot be said that the CHA was involved in the fraudulent import of goods.  Accordingly, I set-aside the penalty imposed on the CHA also.       Similarly, sale of the goods to M/s. Arisudana Industries Limited by M/s. Garg International, M/s. Garg Acrylic and M/s. SMN Industries cannot reflect any malafid .....

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