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2014 (4) TMI 195 - CESTAT MUMBAIValidity of Commissioner (A) order – Appellant fraudulently named as importer – Held that:- Appellant is not the importer in the matter and somebody has used their name for import of the goods and after arriving at the decision, he exonerated the appellant from imposition of penalty - Therefore, the observation of the Commissioner (A) “without prejudice to taking further action against them, if necessary, and if found that they have also connived/colluded in the fraud committed in this matter, on conclusion of the investigations directed above” are not warranted -Thus, that part of the order is set aside - Appeal disposed of – Decided in favour of appellant.
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