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2010 (6) TMI 430 - AT - CustomsPenalty - abetment in smuggling of the foreign currency - penalty imposed on the ground that Appellant has not supervised/monitored the movement of employee, who was involved in abetment in smuggling by a passenger Airport – Held that: - not a valid ground for imposition of penalty under Section 112/114/117 of the Customs Act - no justification for imposition of any penalty under the Customs Act – penalty set aside and the Appeal is allowed
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