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2014 (4) TMI 609 - AT - CustomsPenalty for aid and abetment in Mis-declaration on CHA – u/s 112(a) of the Customs Act - Exemption Notification – Held That:- Matter related only to penalty, the matter is taken up for final disposal – In view of responsibility for the declaration made in the Bill of Entry, having been owned by the importer and in absence of any finding to the contrary and in absence of any finding to the contrary, there is error in holding the appellant CHA as a party in the alleged mis-declaration, there being no case of aiding or abetting made out against the appellant - The penalty imposed u/s 112 (a) is set aside and the appeal is allowed - The stay application is disposed of – Decided in favour of Appellant.
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