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2015 (9) TMI 1453 - AT - CustomsLevy of penalty for abetment - involvement of smuggling of goods- intact garments in the name of old completely pre-mutilated garments would be fraudulently cleared from ICD, Tughlakabad (TKD), even without examination by Customs Authority. - Held that:- The appellant is manager of M/s Quick Clearing Agency, CHA and a partner in M/s PH Logistics in which the other partner was Mr. Narendra Singh. He directly and actively participated in the smuggling in this case is evident from para 46.4 of the impugned order, the contents of which are not being repeated here for brevity. The said para clearly brings out that as per the appellant s own statement - Having regard to the nature of impugned goods and in view of the fact that their value was ₹ 1.13 crores, we are of the view that the penalty imposed by the primary adjudicating authority is not unreasonable or arbitrary. - Appeal dismissed - Decided against the appellant.
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