9911796707
TMI Blog2017 (10) TMI 1264X X X X Extracts X X X X X X X X Extracts X X X X ..... there is no evidence on record to show that the transporters were aware of the fraud if any, committed by importers - The transporters cannot be expected to know as to what fraud is going to be committed subsequently by the said recipient of the goods. As such, the imposition of penalties upon them, on the ground that they had transported the tainted goods, cannot be justified. Penalty on CHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, most of the appellants are transporters upon whom penalty of varying amounts stand imposed under Section 112(b) of the Custom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... anon 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 to be used by the same importer on actual user condition. The investigation conducted by the DRI revealed that, after clearance of the goods under the said scheme, M/s. Canon Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here 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 the customs area to the premises of original importers who sold their goods. The transporters cannot be expected to know as to what fraud is going to be committed subsequently by the said recipient of the goods. As such, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imited by M/s. Garg International, M/s. Garg Acrylic and M/s. SMN Industries cannot reflect any malafide on the purchaser, in the absence of any evidence to show that he was aware of the clearances of the goods under Target Plus scheme. Any purchaser in the ordinary course of business, cannot be held liable to penal action on the ground that the goods involved were tainted and cleared by the ori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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