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2017 (12) TMI 1455 - AT - CustomsPenalty u/s 112 of CA - smuggling - It appeared that the Pashmina shawls in question was imported into India contrary to prohibitions imposed under the Customs Act and were liable to confiscation - Held that: - the allegations in the show cause notice are only presumptive. There is no evidence on record by which this appellant can be linked with the seized Pashmina shawls at Barhni LCS - almost all the goods were found to be legally imported. The seizure of a small part of the goods originally seized on the belief of being smuggled is bad and not tenable in view of adequate evidence led by the appellant - confiscation with penalty set aside - appeal allowed - decided in favor of appellant.
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