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2017 (3) TMI 1586 - CESTAT CHENNAIPenalty u/s 112(b) of the CA, 1962 - import of Vitrified Porcelain Tiles of China origin by misdeclaring the country of origin in the import documents - Held that: - No facts or evidence to incriminate the appellants are forthcoming either in the notice or in the impugned order. Just a presumption cannot take the place of corroborative evidence - when there is no evidence put forth to support the allegations made against M/s. Seatrans Freight Agencies Pvt. Ltd. and Shri K.V. Srinivasan, their Joint Managing Director, the impugned order will not sustain - penalty set aside - appeal allowed - decided in favor of appellant.
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