M.M.Kumar, J.

1. This is a custom appeal preferred by the revenue under Section 130 of the Customs Act, 1962 (for brevity, #24;the Act#25;), challenging Final Order No. 1379-1398/06-SM(BR), dated 13-9- 2006 (Annexure A-6), passed by the Custom, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi (for brevity, #24;the Tribunal#25;). The Tribunal has primarily based its opinion for accepting the view of the Commissioner (Appeals) expressed in his order dated 31-1-2006 (Annexure A-5) by holding that the penalty under Section 112 of the Act could be imposed either on importer or any person who abets the importer in doing any act or omission which renders the goods liable to confiscation etc. It has also been held that the penalty imposed under Section 112 of the Act was not legally sustainable because in the show cause notice specific clauses (a) or (b) were not invoked against the assessee-respondent. The revenue has claimed that the following substantial question of law would emerge for determination of this Court :-

#28;Whether in the facts and circumstances of the case, assessee-respondents are liable for penal action under Section 112(b) of the Customs Ac