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2010 (4) TMI 661 - AT - CustomsPenalty on CHA – Abetment to overvaluation of export garments – No material on record to conclude that appellant facilitated misdeclaration of value of export so as to enable the exporter to avail undue drawback - Penalty under Section 117 of the Customs Act, 1962 can be imposed only if abetment on the part of the appellant brought out which means that the appellant have knowledge or reason to believe that the provisions of the Customs Act relating to correct valuation of the goods were being contravened - No such evidence found – penalty set aside – Appeal allowed
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