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2019 (6) TMI 1440 - HC - CustomsImposition of penalty u/s 114 of CA - principal allegation against the appellant was that as clearing house agent, he neither had any contact with the exporter nor had even verified his or their identity - HELD THAT:- For imposing a penalty of even ₹ 15 lakhs by reducing the same from ₹ 30 lakhs, the exact complicity of the appellant with the illegal exportation should have been established and found by the tribunal and a finding recorded by it to that effect. The only finding is at paragraph 5 of the impugned order, which is insufficient. The matter is remanded to the tribunal by setting aside the said order for re-adjudication in accordance with law - Appeal allowed by way of remand.
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