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2008 (10) TMI 216 - AT - CustomsPenalty on CHA - Abetment in Fraud - Claim of undue duty drawback - Held that - In the absence of any finding of the active involvement of the CHA in any act of omission or commission which had rendered the export goods liable for confiscation under Section 113, the penalty imposed under Section 114 is liable to be set aside. No offence has been found to have been committed by the CHA for which it could not be penalized under a specific provision of the Customs Act. Therefore, the penalty imposed under Section 117 is also not called for. In the circumstances, penalties imposed on the appellants are set aside and these appeals allowed.
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