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2010 (4) TMI 350 - AT - CustomsPenalty on railway booking agent- liability of booking agent – revenue contended that booking agents are involved in transportation of the imported goods which have been held to be of smuggled nature; that while booking the parcels at Chennai, the full addresses of the booking persons had not been recorded; that the booking agent had not taken precaution to ensure that the goods accepted by them for transportation through railways are not smuggled goods - Held that- absence of positive evidence indicating assessee aware of smuggled nature of seized goods - Penalty not imposable in absence of such evidence - even by checking it is impossible to determined smuggled nature of goods. - Thus no infernity in impugned order - penalty not justified.
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