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2017 (9) TMI 1015 - AT - CustomsPenalty u/s 112 (a) of the Customs Act, 1962 - case of Revenue is that the importer situated in Maharashtra has chosen to import the sensitive items through ICD Tughalakabad. The CHA having full knowledge of the provisions of Customs Act have not taken adequate and necessary precautions to avoid such imports in violation of various provisions of Customs Act - Held that: - Section 112(a) stipulates that a person shall be liable to penalty, who, in relation to any goods does or omits to do any act, which act or omission would render such goods liable to confiscation under Section 111 or abets the doing or omission of such an act - in absence of prior knowledge of possible mis-match of the documents and the goods, the CHA has no way of knowing the violations before hand - in the proceedings before the Commissioner, no evidence has been brought out about the prior knowledge of the appellants regarding violation of the provisions of Customs Act. Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences under Section 112 (a). For imposition of penalty under Section 112 (a), a positive act or omission is to be established - penalty set aside - appeal allowed - decided in favor of appellant.
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