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2021 (3) TMI 560 - AT - CustomsCustoms Brloker - Penalty u/s 112(a) of the Customs Act, 1962 and Section 114AA of the Customs Act, 1962 - misdeclaration of imported consignment - clearance of cosmetic items in personal baggage in commercial quantities imported by the passenger - suppression of facts - HELD THAT:- The Revenue has not been able to bring any evidence on record which shows that the appellant had prior knowledge regarding the violation of the provisions of the Customs Act - Further this Tribunal in SHAHIN TAJ BEGUM VERSUS COMMISSIONER OF CUSTOMS, MANGALORE [2020 (2) TMI 1132 - CESTAT BANGALORE] reduced the penalties imposed on the passenger after holding that there was no suppression of facts by the passenger. Once the passenger has not suppressed any material fact then how it can be said that the appellant has abetted the passenger in the commission of certain violation of the Customs Act. In the present case, no proceedings were initiated against the appellant under the Customs Broker Licensing Regulations, 2013. Moreover, issuance of show-cause notice in de novo remand proceedings is not permitted under law. The imposition of penalty of ₹ 2,50,000/- on the appellant is not sustainable - Appeal allowed - decided in favor of appellant.
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