SHIVAM DEVELOPMENT TRUST Vs. UNION OF INDIA

JUDGEMENT

(1.) The petitioners before this Court challenge action of recovery of redemption fine from the petitioners and also for a prayer to declare that the petitioners are not liable to pay any amount as fine in lieu of confiscation of any goods.

(2.) The brief facts necessary for the present case are as under:-

(3.) Learned Counsel Shri Paresh M. Dave for the petitioners submitted that the initial action of the show cause notice was against 10 persons and since the petitioner himself was the ultimate importer, at least, the issue of redemption of fine cannot be proposed against him. In the show cause notice, there is nothing to suggest that the petitioners are responsible for importing the goods. Learned Counsel also took us through the Order-in-Original, where also finding is given to the effect that one Shri Motilal Saraf has masterminded entire conspiracy of diversion of goods into local area with the help of other persons and the actual role that appears is that some wrong documents of the petitioner trust are put forward. Therefore, apparently, there does appear to be any nexus connecting directly the petitioners to the import or that they have anything to do with the goods imported. In that view of the matter, the petitioner cannot be held responsible for the redemption fine as is sought to be imposed.