2017 (10) TMI 1264

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....<br>C/60492- 60496, 60498, 60500/2016-SM - Final Order No. 61727-61733/2017<br>Customs<br>Mrs. Archana Wadhwa, Member (Judicial) Ms. Kanika Malhotra, Advocate for the Appellant(s) Shri Tarun Kumar, A.R. for the Respondent(s) ORDER Per :&nbsp; Archana Wadhwa All the appeals are being disposed of by a common order as they arise out of the same impugned order passed by the Commissioner....

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....eme and were cleared free of duty under the said scheme.&nbsp; The goods were transported by the transporters in question to the premises of the original importers who had sold the goods, on high-sea sale to M/s. Canon Industries Pvt. Limited.&nbsp; The original importer further sold the goods to one M/s. Gagan Khanna, Director of Arisudana Industries Limited. 3.&nbsp;&nbsp; In terms of the Tar....

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....tries Pvt. Limited have challenged the said order. 5.&nbsp;&nbsp; The present appeals stand filed by the transporters challenging the imposition of penalties upon them.&nbsp; However, it is seen that the said imposition is only a mechanical imposition inasmuch as, there is no evidence on record to show that the transporters were aware of the fraud if any, committed by importers.&nbsp; They have....

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....CHA is in accordance with law and the fraud stands committed only after the clearance of the goods.&nbsp; As such it cannot be said that the CHA was involved in the fraudulent import of goods.&nbsp; Accordingly, I set-aside the penalty imposed on the CHA also. &nbsp;&nbsp;&nbsp;&nbsp;&nbsp; Similarly, sale of the goods to M/s. Arisudana Industries Limited by M/s. Garg International, M/s. Garg A....