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2010 (6) TMI 398 - AT - CustomsPenalty on CHA – Abetment in fraud – CHA entered into a conspiracy with the importer to get the goods cleared without payment of duty against an Advance Licence and subsequently, the goods were diverted in the local market - no evidence on record to show that the Appellants were aware of the fact that the Licence was tampered and the status of the importer was changed to manufacturer/exporter - goods were cleared and after clearance of the goods, the same were handed over to the transporter as per instructions of the importer - omission pointed out by the Revenue for evasion of the duty, not make the Appellants liable for imposition of penalties under Section 112(b) of the Customs Act - imposition of penalties on the appellants not substantiated
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