2009 (9) TMI 39

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....thi i/b Mr. M.G. Gawde for the respondents. [Judgment per FerdinoI. Rebello, J.] - By this application, the Revenue has sought reference on the following questions: " Whether from the facts and circumstances of the case, the CEGAT was justified in holding Shri Biren Shah and Naresh Modi as importer and accordingly option to redeem the goods on redemption fine was given to them, ignoring the ....

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....h and Shri Naresh Modi, in evading Customs duty." 2. Earlier in respect of the penalty imposed, we had rejected Revenue's application for reference on the questions referred to in Customs Application No. 9 of 2003. 3. In the instant case, a few facts may be set out as under. Sixteen consignments had been imported in the name of M/s Leela Scottish P. Ltd. They disclaimed the goods which were ....

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....duty at the applicable rate. It was further mentioned that the orders regarding imposition of penalty was to be issued separately. 4. The order of the Assessing Officer was reviewed by the Board which directed preferring of an appeal by the order dated 7th February 1992. An appeal accordingly was filed by the Revenue. The learned Tribunal, after considering various contentions, found that the a....

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.... right in the goods. In these circumstances, it is submitted that the appeal preferred by the Revenue was rightly dismissed by the learned Tribunal. 7. We have heard the learned counsel. In our opinion, once the goods were freely importable, it is immaterial as to who first sought to import the goods as long as the goods were cleared according to law. Whatever may be the transaction between M/s....