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2010 (5) TMI 36 - HC - CustomsPenalty u/s 112 of Customs Act, 1962 - charge of abetment – Held that: the appellant was a party to the conspiracy, pursuant to which customs duty was being evaded by clearing dutiable goods, without sending the parcels, containing those goods, to the Foreign Post Office for the purpose of examination and he also intentionally aided in evasion of duty. The evidence available on record in the form of statement of the appellant recorded under Section 108 of Customs Act, coupled with the statement of Kishori Lal is sufficient to prove the complicity of the appellant in evasion of customs duty. - The tribunal has returned a finding of fact that the appellant had abetted in the illicit import and clearance on dutiable goods without payment of duty. The finding recorded by the Tribunal cannot be said to be perverse in any manner.
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