2014 (5) TMI 56

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....bi, Adv. For the Respondent : Shri G P Thomas, AR JUDGEMENT Per: M V Ravindran: By this common order, the following appeals are disposed of as they raise the common question of law and facts. Appeal No Name of the Appellant Category C/256/2008 M/s Pushpal Exports Ltd Importer C/257/2008 M/s Teej Impex Pvt Ltd Importer C/258/2008 Shri Sunil Shukla Emp....

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....r section 112(a) of the Customs Act 1962. It is undisputed that all the appellant herein are either importers or employees of the importers and the Customs Duty demanded is the one which defrauded by one Malleshwar Rao. It is undisputed that the customs duty has already been discharged by importers alongwith interest. 5. In the factual matrix as stated herein above, I find that the penalties im....

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.... under the provisions of section 112 (a) of the Customs Act 1962 in as much as the importers or their employees never could have had a doubt that their goods are liable for confiscation, as the said goods were removed on BOE on which there was payment of duty. In any case, importers having discharged the customs duty and the interest thereof on all the goods imported by them, the question of visit....