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2018 (6) TMI 1019 - AT - CustomsPenalty u/s 114AA of CA - misdeclaration of import goods - the goods are complete TV units which were imported under the guise of TV panels - Held that:- There is no doubt that the appellant has played a major role in the overall import of the TV sets not only by financing but also keeping a complete correlation. Therefore, he is liable for penalty - but the quantum of penalty is reduced - appeal allowed in part.
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