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2015 (12) TMI 1656 - AT - CustomsImposition of penalty u/s 112(a)(i) read with Section 114 AA of the CA, 1962 - import of restricted item - fire crackers were found concealed along with the declared goods - confiscation - penalty - Held that: - the appellant introduced the middle man with the CHA and is no way connected to the importer of the goods and also was not aware about the goods contained in the container. Thus, the person who has not dealt with the clearance of goods and also not connived with CHA or importer in clearance of prohibited goods, penalty cannot be imposed on such person as a mediator/ facilitator - penalty set aside - appeal allowed - decided in favor of appellant.
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