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2023 (10) TMI 182 - AT - CustomsLevy of penalty u/s 112(a) and u/s 114AA of Customs Act, 1962 - employee of the company - helping the importer in importing mis-declared and under-valued goods - evasion of Customs Duty - HELD THAT:- Admittedly, the said importer – Mr. M.A. Mujahid, Proprietor of M/s Great Overseas, has used the email ID and address of this Appellant behind his back and without his permission - It is further found that the said mobile number 9246368100 was being used as a common telephone of the concern of the Appellant, wherein, all the staff were using it for making and receiving calls in connection with the business of the Appellant as well as for personal purposes. Thus, Mr. M.A. Mujahid had used the said phone which was also available to him as an employee. The statement of M.A. Mujahid was recorded on different occasions and he has never uttered a word or stated anything implicating this Appellant or pointing out any abetment on his part. We further find that the said importer – M.A. Mujahid, having come to know of the error in the shipping documents had approached the Customs Department at the Gateway Port for amendment of their IGM. Under the facts and circumstances, on being so advised, the said importer had filed Bill of Entry on ‘first check basis’. Thus, under such admitted facts, no case of mis-declaration or undervaluation is made out - The whole case of Revenue is based on assumptions and presumptions which have no legs to stand. Appeal allowed.
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