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TMI Blog2017 (11) TMI 358X X X X Extracts X X X X X X X X Extracts X X X X ..... cturing unit are operating 100% EOU and engaged in the manufacture of the exports of readymade garment namely Maxi, Blouse, Trouser for which they have executed bond. The said company indulge in the clandestine clearance of duty free imported fabric in domestic area without payment of duty. The officers of the Central Excise, Belapur, Belapur Commissionerate intercepted vehicle loaded with polyest ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant submits that he was only involved in escorting the truck from Vashi to Ulhasnagar and he is not aware about offended nature of the goods therefore he should not be imposed penalty under Section 112(b). He further submits that no contravention under Section 111 was alleged in the show cause notice without allegation of contravention of Section 111, penalty under Section 112(b) cannot be impos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same footing, present appellant may also be granted the same relief. 3. On the other hand, Shri. M.K. Mall, Ld. Asstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. He further submits that the role of the present appellant is different from the role of other three persons, whose appeals were allowed. He submits that in that case on all the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aware about the offending nature of the goods. Moreover, he was continuously coordinating on phone with the supplier of the goods, therefore it cannot be said that he without knowledge escorted the goods, therefore his handling of offended goods clearly falls under the provision of Section 111 of Customs Act, 1962. Accordingly, he is liable for penalty under Section 112(b). In view of the above fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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