Appellant Escapes Penalty: No Involvement in Import or Handling Under Customs Act Section 112(b.

Levy of penalty u/s 112 (b) of the Customs Act - appellant did not file the IGMs in question - Undisputed peculiar facts of the case are that the appellant is neither the importer nor the owner who had acquired possession nor in any way concerned with the carrying, removing, etc., of the goods in question, and Revenue has nowhere ascribed knowledge of the appellant as to the confiscation - the Revenue has also nowhere offered redemption in lieu of the confiscation in so far as the appellant is concerned - No penalty - AT .....

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