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2015 (6) TMI 1117 - AT - CustomsImposition of penalty u/s 114(iii) of the CA, 1962 - case of appellant is that the findings recorded by the adjudicating authority has no basis and there is nothing on record to implicate the appellant in any manner which attracts penal provisions - Held that: - the findings as recorded by the adjudicating authority are not substantiated in anyway. There is no statement implicating the appellant nor it is brought on record that Shri Sushil Dhuri is one of the employees of the appellant. In the absence of any other evidence to implicate the appellant herein, the penalty imposed on him is not in consonance with the law - penalty set aside - appeal allowed - decided in favor of appellant.
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