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TMI Blog2005 (1) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... lved is whether any penalty is imposable on him under Sec. 114 of the Customs Act. 2. Shri Bipin Garg, learned Advocate, mentioned that the appellant is a bona fide trader of ready-made garments, the price of which ranges between Rs. 30/- to Rs. 40/- per piece; that the appellant had supplied some consignments of ready-made garments to one Shri Dheeraj Sharma at the rate around Rs. 37/- per piec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Advocate submitted that the appellant had not contravened any provision of law and as such no penalty is imposable on him; that there is no evidence to show that any benefit drawn by Dheeraj Sharma by claiming excess amount of drawback would have gone to the appellant; that as he has not to gain anything by the fraud committed by Shri Dheeraj Sharma, no penalty can be imposed on him; that, furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e from the Government. Finally, the learned Advocate, submitted that due to some dispute between him and Shri Dheeraj Sharma regarding payment, he had filed a criminal application against Shri Dheeraj Sharma and mentioned that due to that reason he had been implicated falsely. 3. Countering the arguments, Smt. K.A. Mishra, learned SDR, submitted that it has not been denied by the appellant that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turer under this Act in relation to the fixing of rate of drawback, shall be liable for confiscation. Section 114 of the Customs provides for imposition of penalty on the person who abets the doing of such an act. In the present matters, it has not been disputed by the appellant that he had supplied the impugned goods at a rate around Rs. 37/- per piece and then he had helped Shri Dheeraj Sharma i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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