Sale of Goods by Importer to Another not Legally Prohibited: CESTAT quashes Penalty

Freight Link Logistics Vs The Commissioner of Customs  (CESTAT Chennai) In the present case, it is not disputed that M/s. Vaaraahi Traders are licensed to import goods and that their IE Code is valid. The case set up by the department is that the goods imported are for the use / purchase of Shri A. Govindaraj and not for the use of M/s. Vaaraahi Traders. There is no law which prohibits the importer to sell the goods to another after importing the same. It is also brought from evidence that the appellant has nothing to do with excess weight or undeclared goods in the consignment. The penalty i...