2020 (1) TMI 1347

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.... For the Respondent : Ms Trupti Chavan, Assistant Commissioner (AR) ORDER PER: C J MATHEW This appeal of M/s NYK Line (India) Limited lies against order-in-original no. 133/2009/CAC/CC(I) SHH/GR. VB dated 4th September 2009 of Commissioner of Customs (Import), New Custom House, Mumbai challenging the penalty of Rs. 10,00,000 imposed under section 112(a) of Customs Act, 1962. 2. None....

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....ion of the vehicle in India. It would appear that the goods, procured on lease, was intended for use as equipment and there is no evidence that the appellant had any intention to misuse of the same. From the submissions made, and absence of any finding to the contrary, it would appear that the awareness of ineligibility for import came to the attention of the appellant only upon it be pointed out ....