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Judgment
This appeal is directed against Order dated 18-3-2008 passed by the Customs Excise & Service Tax Appellate Tribunal, West Zonal Bench at Mumbai (for short, "the Tribunal"). By the impugned order, the Tribunal has set aside the penalty of Rs. 10 lakhs imposed on the Respondent.
We have heard learned Counsel appearing for the Appellant. We have also perused the impugned order. In the impugned order, the Tribunal has recorded that the Respondent is not remotely concerned with the act of import or diverting the goods in the local market. He has only arranged office for the company on rent and introduced Shri Mohit Amba to Shri Manoj Kumar and Shri Devender Kumar before the act of import. The Tribunal has rightly observed that the above act on the part of the Respondent cannot be considered an act or omission to act rendering the imported goods liable to confiscation. This finding of fact is unassailable. In our opinion, no question of law arises in this appeal. Hence, appeal is dismissed.