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2017 (11) TMI 222 - AT - CustomsPenalty u/s 112(a) of the CA, 1962 - case of appellant is that he was never a Director of the company nor was he involved in the company as an Officer-in-charge of the affairs of the company - Held that: - the Department has not been able to bring any evidence against the present appellant regarding the involvement of the appellant in the affairs of the company - as per Form No.32 filed with the Registrar of Companies, appellant was allegedly made Director on 14/08/1997 much after of the import of the goods. In view of lack of evidence against the appellant, the impugned order imposing penalty of ₹ 1 lakh on the appellant is not sustainable - appeal allowed - decided in favor of appellant.
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