No penalty on clearing agent for mere introducing actual importer with IEC holder

Girish Kumar Singh Vs Commissioner of Customs (CESTAT Delhi) On facts, the role of appellant was only to arrange meeting between Devi Das and Habib-uz-Zaman and the appellant neither filed the bill of entry or was involved in clearance of goods. Any action on the part of appellant much before the import of goods could not be made basis to invoke penalty under Section 112(b) of Customs Act. Section 112 reads as follows:- “(a) who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or ...