2008 (2) TMI 739

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....he Appellant. Shri S.G. Dewalvar, DR, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. - Penalties of Rs. One lakh each have been imposed on the appellants herein who are transport commission agents for the reason that they had issued fake lorry receipts showing movements of waste paper imported duty free by M/s. Star Pulp and Paper Products, Jaipur to the factory of ....

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....ed under Bill of Entry, the goods are required to be transported to the factory of importer. Penalties had been imposed under the provisions of Section 112(a) of the Customs Act, 1962 treating both the appellants as having aided and abetted is the commission of offence committed by the importer. The arguments of the ld. counsel of the appellants that no imported goods have been found available for....