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2020 (9) TMI 449 - AT - CustomsLevy of Penalty u/s 112 (a) of the Customs Act on the employees of CHA - Absolute Confiscation - Smuggling - declared goods were 144 air conditioners as per the bill of entry, however, on inspection, it was found to contain 65 air conditioners, 940 cylinders of “Refrigerant 22” gas and 315 Sony Play Stations - prohibited goods or not - HELD THAT:- No case of aiding and abetting is made out against this appellant. This appellant as an employee of the CHA company was working as per the instructions given to him by his senior. There is no case made out of any abnormal gain by the appellant to indicate any collusion or abetment on his part with the importer of the consignment under dispute Shri Goyal and/or Shri Brijesh Mishra. Penalty has been imposed mechanically without application of mind - Accordingly, the penalty imposed under Section 112 (a) of the Customs Act is set aside - appeal allowed - decided in favor of appellant.
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