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2017 (11) TMI 51 - AT - CustomsPenalty u/s 112(a) of the CA, 1962 - abetting smuggling - Held that: - the imposition of penalty on the appellant under the provisions of Section 112(a) of the Customs Act, 1962 is not sustainable in law, as the same has been passed without any clinching evidence against the appellant showing his involvement in abetment of clearance of imported parcels without payment of customs duty. If when disciplinary proceedings under CCS (CCA) Rules, 1965 are dropped, then the imposition of penalty under Section 112(a) of the Customs Act, 1962 on the same charges and same evidence cannot survive. Appeal allowed - decided in favor of appellant.
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