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2016 (12) TMI 1681 - AT - CustomsPenalty u/r 26 of the CER, 2002 read with Section 112 of the CA, 1962 - the appellant has been considered as a mastermind in floating unit viz. Universal Impex (100% EOU) and by utilizing the status of 100% EOU, imported goods which were not used for manufacturing and export of the goods, but were diverted and clearance of finished goods, which were not manufactured out of the imported raw materials - Held that: - one of the employees of Universal Impex (100% EOU) in the presence of independent panch witness, categorically stated that he had prepared the invoices and AR-3As on the directions of the appellant and only invoices and AR-3As were to be sent and there was no material movement conducted and has to be handed over to such person sent by the proprietor or the appellant - On the face of such a categorical statement of the employee, which is not controverted by the appellant, impugned order upheld - appeal dismissed.
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