2017 (5) TMI 858

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....ppellant Sh. K. Poddar, AR for the Respondent ORDER Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order- in- appeal No. CC(A) CUS/D-I/EXP/224/2015 dated 13.05.2015 passed by the Commissioner of Customs, New Delhi. 2. The brief facts of the case are that the appellant had imported a consignment of camera accessories under Bill of Entry No. 5766852 dated 1....

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....the appellant has purchased the licence from the market which was issued by the DGFT. The same was registered with the Customs Authorities. The consideration was paid by the appellant through the banking channel. Later, it was found that the licence was obtained in the market against the forged shipping bill. He submits that there is no malafide intention on the part of the appellant. He relies on....

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....rs that in the instant case, import license was purchased by the appellant from the market which was issued by the DGFT and the same was registered with the Customs authorities. Payment was made through the banking channel. Thus, the appellant was vigilant as per the maxim EX ALUN DANTI CAUTELA. 6. It appears from the case laws cited above that the penalty can be waived in the case where bonafi....