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2017 (3) TMI 589 - AT - CustomsPenalties u/s 112 (a) of CA, 1962 - imposition on the ground that the appellants have abetted an illicit transaction by the importer during the course of import of cargo vide bill of entry No. 7346736 dated 10/07/2012 of M/s Friends & Company - Held that: - for imposition of penalty u/s 112, there should be a clear evidence to the conclusion that the appellants by their specific act or omission of any act, abetted the illegal importation of the offending goods - Admittedly, there is no evidence to this effect, recorded in the impugned order. The reason for imposition of penalty, is the appellants’ act of filing the bill of entry. Admittedly, at the time of filing the bill of entry the appellants did not get all the required documents to fulfill the KYC norms of the importer. Such act may attract proceedings, if at all, under the regulations for licensing of a CHA. For penalty under Customs Act, 1962 it is apparent that mere filing of bill of entry, without the knowledge or a role in the importation of cargo, is not sufficient - penalty set aside - appeal allowed - decided in favor of appellants.
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