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2016 (11) TMI 1141 - AT - CustomsImposition of penalty u/s 112 of Customs Act - CHA - fraudulent activities - Held that: - there is no direct evidence on record showing that Unisons Clearing Pvt. Ltd. which is a CHA firm, was directly involved in the fraudulently activity of importers. The adjudicating authority has observed that neither importer knew the appellant nor the appellant has signed any document and it was only their employees who were creating the problem and the mischief. In the absence of any direct involvement of the appellant, showing that they were aiding and abetting and associated with the importer, the imposition of penalty upon by them cannot be sustained - penalties set aside - appeal allowed - decided in favor of assessee.
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