2025 (10) TMI 497

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....rder-in-original no. 105/2009 dated 18th May 2009] of Commissioner of Customs (Import), Jawaharlal Nehur Custom House, Nhava Sheva for having been diverted despite condition of import under 'advance licence' requiring consumption for manufacture and export of specified goods. In addition to the interest liability, penalties were imposed on the importer as well as others, including the present appellant, under section 112 of Customs Act, 1962 for acts of omission and commission that contributed to confiscation of the goods under section 111(d) and section 111(o) of Customs Act, 1962. 2. We have heard Learned Counsel for the appellant and Learned Authorized Representative. 3. The adjudicating authority had held the appellant herein liab....

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....ting M/s Shree Rajshri Plastics, Shri Rajendra Doshi and Shri Kiran Choksi, in illegally import and diversion of the impugned imported goods under Notification 43/2002 into local market and in the evasion of the aforementioned Customs duty. Because of his omissions and commissions the goods imported under 18 Bills of Entries imported under those Advance Licenses in the name of M/s. Shree Rajshri Plastics, having total Assessable Value of Rs.4,27,42,483/- (as detailed, in Annexure 'A' to SCN) became liable for confiscation under Secion 111 of Customs Act, 1962. Therefore, I find Shri Pragnesh Jain liable for penal action under Section 112 (a) of Customs act, 1962 The cited judgment vide filling reply in defence does not find in ratio....

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....that he had any knowledge about diversion of the goods imported under the relevant advance licences. It was also pointed out that as a Clearing Agent his job ended with the clearance of the goods and that the subsequent events consequent to the clearance of the alleged goods from the Customs Area is of no relevance, especially, when there is no evidence to implicate the notice in any active involvement in the subsequent diversion of the goods. In this context, Shri Jain has also drawn attention to the definition of "abetment in Section 107 of the Indian Penal Code and has argued that the records of the case does not throw any positive evidence to indicate that he had quoted certain case laws. I have closely examined the above said contentio....