KAPOOR AND CO. Vs. COMMR. OF CUSTOMS (PORT)

JUDGEMENT

(1.) HEARD both sides.

(2.) THE appellant filed this appeal whereby penalty of Rs. 4.00 Lakhs was imposed under Section 112 of Customs Act. The appellant is a CHA. The allegation against the appellant is that the importer got cleared the goods without payment of duty against the advance license on the condition that the same are used in the manufacture of specified goods. The importer had not used the imported goods for specific purpose and diverted the goods to DTA.

(3.) THE contention of appellant is that after clearance of goods, the appellant is no more agent of the importer and is not responsible for any violation by the importer. After the clearance of goods, there is no evidence on record to show that appellant had assisted the importer in diversion of goods hence penalty is not sustainable.