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2010 (1) TMI 1080 - AT - CustomsPenalty u/s 114(i) of the CA 1962 - it was alleged that appelalnt aided and abetted smuggling of red sanders logs in the guise of mica powder by M/s. S.K. Impex - Held that: - There is no evidence on record as to the knowledge on the part of the appellant of the substitution of red sanders logs for mica powder - It is not the case of the Department that the CHA was involved in the tampering. Negligence cannot result in abetment so as to warrant penal action - penalty set aside - appeal allowed - decided in favor of appellant.
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