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2014 (9) TMI 995 - CESTAT MUMBAIEvasion of custom duty - illegally import by mis-declaring the model code - Demand of differential duty - Held that:- Appellant acted as a broker in import of the car. On the facts of the case no complicity has been established on the broker, hence on the assumption and presumption appellant cannot be declared as a party to the alleged mis-declaration, as there is no evidence on records to show that there was any declaration of model code at the time of import. The appellant cannot be implicated in the matter only for the reason that he assisted the importer to import the car. Hence, I allow the appeal and set aside the penalty imposed on appellant - Decided in favour of assessee.
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