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2020 (4) TMI 355 - AT - CustomsImposition of penalty u/s 114AA of the Customs Act on the CHA - suppression of value of imported goods with an intent to evade tax - appellant is absent on call as this appeal have been heard several times, earlier also - HELD THAT:- No case of connivance of the appellant CHA with the importer is made out. Further, no particular document is pointed out in the allegation which have been forged or falsified by the appellant or knowingly used by the appellant CHA having knowledge of its defect. The condition for imposition of penalty under Section 114AA are not met - Appeal allowed - decided in favor of appellant.
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