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2008 (5) TMI 210 - CESTAT MUMBAIAppellant, CHA – penalty - Once the goods are cleared through Customs on payment of duty, adjudged by the Deputy Commissioner and the goods are not available; it cannot be presumed that they were not bona fide baggage and are liable to confiscation under Section 111(d) of the Customs Act, 1962 - it cannot be held arbitrarily that the appellant aided and abetted the passenger in clearance of non bona fide baggage – hence penalty on him is not justified
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