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2016 (3) TMI 336 - AT - CustomsImposition of penalty - Under Section 112(a) of the Customs Act, 1962 - Appellant on request introduced one CHA to M/s FIL and acted as coordinator for forwarding the documents received from importer i.e. M/s FIL to such CHA which results in involving him in aiding and abetting in diversion of the imported garlic into the local market which was supposed to be re-exported after processing - Held that:- the role of the appellant is not restricted to introduction of the parties but have actively assisted M/s. FIL and its directors in diversion of the goods in the local market which were supposed were processed and the exported. But in view of absence of any finding as to consideration received by the appellant for assisting the main accused and also in absence of any finding as to any role of appellant in export of the clay powder in the guise of garlic powder, the penalty is being reduced from ₹ 5000/- to ₹ 2000/-. - Decided partly in favour of appellant
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