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2018 (2) TMI 1972 - AT - CustomsImposition of penalty on CHA - Mis-declaration of value of goods - no corroborative evidences - case of appellant is that impugned order has been mechanically passed without considering the submission of the appellant - principles of natural justice - HELD THAT:- There is no corroborative evidence to the allegation that the appellant has helped the importer by undervaluing the imported goods. The penalty has only been imposed on the basis of the e-mails received from his e-mail account which have not been corroborated by independent evidence - Further, it is found that the clearance of the impugned goods were done not by the appellant but some other Customs broker and the appellant had not played any role in the clearance of the impugned consignment. In view of insufficient evidence against the appellant to impose penalty on him under Section 112(a) of the Customs Act, 1962, penalty cannot sustain - appeal allowed - decided in favor of appellant.
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