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2018 (5) TMI 1068 - AT - CustomsPenalty u/s 112(a) and 117 of the Customs Act, 1962 on appellant-courier company - mis-declaration of the chattons imported for various importers and fictitious company - Held that: - the role played by the appellant herein, does not indicate that they had wilfully or knowingly, made wrong declarations in the courier bills of entry, The only findings which the adjudicating authority relies for imposing penalty, is that the appellant failed to cross-check the declared value, importer's name, IEC and identity of the person who had submitted the documents for the purpose of filing of courier bill of entry - penalty u/s 112(a) of the CA 1962 not warranted. Penalty u/s 117 of CA - Held that: - the said provisions are validly invoked in the said case as there is definitely a contravention of the provisions of Customs Act, 1962 on the part of the appellant herein - The contravention has to be viewed in holistic manner to hold against the appellant herein as there are violations of the Customs Act - penalty upheld, but quantum of penalty reduced. Appeal allowed in part.
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