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2016 (11) TMI 815 - AT - CustomsImposition of penalty u/s 112 of the Customs Act, 1962 - clandestine removal of goods - forgery of signatures of CHA on the bills of entry - Held that: - As the appellant ran away from the investigation and has not cooperated during the course of investigation which shows that the conduct of the appellant that the appellant was involved in the committing fraud. Therefore, the provisions of section 111 (d) and 111 (o) of the Customs Act, 1962 are applicable to the facts of the case and penalty under section 112 can be imposed on the appellant - I find that the appellant was getting a very small consideration in the huge fraud, therefore, I hold that the penalty imposed on the appellant by the adjudicating authority are on higher side. In that circumstance, the penalties imposed on the appellant are reduced to 50% in each case - appeal disposed off.
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