2008 (2) TMI 263

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..... lds that the penalty u/s 112(b) cannot be imposed upon the appellant, there is no reason to hold that the Section 112(a) which covers different set of circumstances from these covered u/s 112(b), is attracted to impose penalty in present case - C/1504 & 1505/2002-Mum - A/181-182/2008-WZB/C-I/(C.S.T.B.), - Dated:- 28-2-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Memb .....

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..... ting authority for the purpose of holding him liable to penalty under Section 112 of the Customs Act, 1962 is that he was the person through whom the current accounts of the various firms were opened; that the current account in the name of M/s. Tirupathy Silks was opened at the instructions of Shri Javed Alam; that the above account was opened exclusively for the purpose of depositing the cash re .....

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..... his is sufficient to bring out the charge against Shri Munilal Mehra of aiding and abet ting commission of offence to dispose of the duty free goods in local market in stead of utilization thereof in the manufacture of the exported goods in terms of Notification Nos. 204/92-Cus and 85/95-Cus. We find that the role of Shri Munilal Mehra as brought out in the present order has been explained in the .....

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