TaxTMI 
TaxTMI 
2006 (10) TMI 318
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....r per : S.L. Peeran, Member (J) (Oral)]. - This appeal arises from Order-in-Original No. 20/2004-Cus. dated 19-3-2004 by which the appellant has been held to have abetted in the offence of importing goods on behalf of his friend Shri Kalyanasundaram. The goods were declared as parts of computers, while on examining it was found to be Mercury Computer Tower Casings, Pronographic CDs and CDs/DVDs.....
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....taken a view that in Para 14 that his role to the extent of furnishing his address to M/s. Vishwapriya Enterprises for use and arranging transport of their materials at the request of Shri Kalyanasundaram has been accepted by him and not retracted. Therefore, the allegation stands against him. The judgment of the Bombay High Court rendered in the case of Tata Oil Mills Company Ltd. (TOMCL) and Ano....
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....n 'abetment' as defined in the relevant Section 112(a)(i) has not been satisfied and hence, penalty cannot be imposed against him. He relied on the latest ruling of this bench rendered in the case of A. P. Sales v. CC, Hyderabad - 2006 (198) E.L.T. 309 (Tri.-Bang.), which has relied on large number of judgments including the ruling of Apex Court judgment rendered in the case of Costao Fernandes v.....
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....ion and perusal of the cited judgment, it is seen that in terms of the Section 112(a)(i) - "any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods for confiscation under Section 111 or abets the doing or omission of such an act is liable for penalty". In terms of the Bombay High Court judgment rendered in the case of TOMC Ltd. & Another ....