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2011 (10) TMI 322 - AT - CustomsDiversion of the said goods to local market without discharge of duty liability - penalty on firm and employees were imposed - Held That:- Employees were clerks in the employment of the EOU were carrying out the instructions of their employer. They are not autonomous individuals who have played any part on their own volition in the evasion of duty. When there is no statement on record to show that employees have personally got benefit from clandestine removal, penalty is unjustified.
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