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2017 (9) TMI 330 - HC - CustomsPenalty u/s 112(a) and 112(b) of the Customs Act, 1962 - The petitioners have contended that, they will prefer an appeal if the portion of imposition of penalty u/s 112(a) and Section 112(b) of the Customs Act, 1962 are set aside - Held that: - There is some substance in the contention of the petitioners so far as the imposition of penalty under Section 112(a) and Section 112(b) of the Customs Act, 1962 in the facts of the case are concerned. The provisions of Sections 112(a) and 112(b) of the Customs Act, 1962 are sought to be attracted in the present case by the impugned order. As the petitioners had allegedly successfully smuggled goods into India on other occasions, the adjudicating authority assumes that the petitioners are guilty of smuggling of the value as indicated in the impugned order. The penalty is imposed on an assumption. Such assumption is not supported by any material. Therefore such imposition of penalty on the three petitioners cannot be sustained - petition allowed.
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