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2016 (2) TMI 540 - AT - CustomsLevy of personal penalty against CA and appraiser for abetment in mis-declaration of export goods to avail wrong DEPB credit - Held that:- Revenue failed to prove the active involvement of CA and therefore no penalty could be levied. - However, the allegation against Shri A.K. Kaul (Appraiser) that he was actively involved in the fraudulent activity proved, therefore, leniency cannot be taken against him.
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