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2019 (10) TMI 334 - AT - CustomsImposition of penalty u/s 112(a) of CA on Customs Broker / CB - various irregularities committed by the main importers - no proceedings were initiated against the Customs Brokers alleging that by filing of Bill of Entry related to goods which are found liable for confiscation, the Customs Broker abetted such illegal import over past years - HELD THAT:- The penalties have been imposed under Section 112(a) of the Customs Act. The said Section provides for imposition of penalty on any person who abets the doing or omission or any act or omission which will render the goods liable to confiscation. In other words, there should be a clear evidence to come to the conclusion that the appellants by their specific act or omission or any act abetted the illegal importation of offending goods. In the impugned order, no such evidence has been recorded. Further, for penalty under Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or of role in the importation of cargo is not sufficient. Penalties not warranted and is set aside - appeal allowed - decided in favor of appellant.
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