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2022 (8) TMI 1120 - CESTAT CHENNAILevy of penalty u/s 112(a) and 114AA of the Customs Act, 1962 - allegation of illegal removal of container from CFS - HELD THAT:- The Preventive Officer Mr. G. Raghava is said to have stated that he came to know only in November 2017 that the said container was removed illegally from the CFS when such illegal removal had happened on 16.09.2017, is a matter of serious concern since the consignment was admittedly in the custody of the CFS and for nearly two months (from 16.09.2017 to November 2017), the Preventive Officer was not even aware of the alleged illegal removal. The Revenue has failed to bring on record any material evidence to justify the imposition of penalty, more so when they did not even allege that the act or omission on the part of these appellants has led to confiscation of the goods. The penalty imposed, as confirmed in the impugned order, cannot be sustained - Appeal allowed.
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