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2018 (7) TMI 549 - AT - CustomsPenalty u/s 112 of CA - Misdeclaration of quantity of imported goods - Held that:- It is a matter of record that in all the statements which have been recorded during the course of investigation, it has not come out that the appellants were any way connived, compires with the importer or abated the mis-declaration of the seized imported consignment. Section 112 is invocable only in the circumstances, whereas a person is involved in abetting of smuggling or mis-declaration or evasion of Customs duty or in cases where he deals with any prohibited or otherwise offensive goods in any way - There are no evidences which indicate in any way, about willful involvement of the appellant in mis declaration of impugned import consignment. The appellant has handled the consignment in normal course without any conscious knowledge or connivance etc. regarding mis-declaration of quantities etc. - penalty cannot be sustained - appeal allowed - decided in favor of appellant.
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