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2015 (12) TMI 793 - AT - CustomsPenalty u/s 112(a) - misdeclaration of goods - hazardous waste oil - Held that:- There is no evidence brought out by the department in their process of investigation to establish that the appellant had prior knowledge that Raja Singh was speaking fake or that anything regarding the misdeclaration of goods. Further, the importer had imported consignments of same descriptions in the past through the port of ICD, Tughlakabad, wherein no discrepancy was noted. The appellant, therefore, cannot be found fault for not entertaining any doubt regarding the documents provided by Shri Raja Singh. The goods were found to be prohibited “hazardous waste oil”only after test by a laboratory. I find that the respondents have not been able to adduce any cogent evidence to establish the conscious involvement of appellant in the incident. The penalty imposed upon the appellant is unsustainable. - impugned order is set aside - Decided in favour of assessee.
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