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2018 (11) TMI 1303 - AT - CustomsImposition of penalty u/s 112(a) of Customs Act, 1962 - mis-declaration of the imported consignment - classification of the goods which were imported by the M/s Universal Enterprises. Held that:- After going through the impugned order and SCN, it is found that the Adjudicating Authority has not clearly defined the omissions and commissions made by the appellant while filing documents for clearance of goods from the Customs as CHA. In this case the appellant have declared the imported goods to be the Zinc Sulphate and classified the goods accordingly. After the information that the goods were mis-declared the samples were drawn and sent for test so as to arrived at the chemical nature and composition thereof. From the record of the case it is not clear as to how the appellants were have colluded and attempted to evade the Custom duty as the same has not been specifically brought out in the adjudication order - the premises of the appellant were search by the Customs Department and it is also on record that nothing incriminating were found. The appellants have not acted in any manner so as to make themselves liable for Penal action under Section 112 (a) of the Customs Act - appeal allowed - decided in favor of appellant.
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