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2009 (8) TMI 204 - HC - CustomsPenalty for abetting in export of goods - in para 63 of the show cause notice the expression “acts of omission and commission” has been referred to, insofar as the respondent herein is concerned in para 54 the respondent was specifically informed that the charge against him is of abetment. Once it is a case of abetment, it was the appellant who had to prove the knowledge on the part of the respondent herein. - Tribunal while hearing the appeal placed reliance in respect of another show cause notice which was served on the respondent herein in similar circumstances. The learned Tribunal quoted a judgment of the Tribunal in the earlier case where a finding had been recorded that the respondent herein had no knowledge and accordingly dismissed the appeal. – Appeal against such order on finding of fact dismissed – Appeal is dismissed
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