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2015 (10) TMI 203 - AT - CustomsMis-declaration of Quantity and Values – Imposition of composite penalty – Importer was alleged to have mis-declared excess quantities and also as to value of goods imported – Investigation revealed that CHA have handled import document without proper authorization and as such aided and abetted importer in smuggling – Commissioner (A) vide impugned order imposed composite penalty imposed on appellant under Section 112(a), 112 (b)(ii) and 114AA of Customs Act, 1962 was confirmed – Held that:- Admittedly appellant has only introduced importer and CHA – It was urged that appellant is not responsible for acts of importer nor to be subjected to penalty for violation of law and/or attempted smuggling by importer and/or CHA – There is no finding against appellant to aiding and abetting, save and except preparation of purported letter on behalf of Shipper on his computer – Therefore composite penalty imposed on appellant set aside – Decided in favour of Appellant.
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