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2017 (3) TMI 1068 - AT - CustomsWaiver of penalty - Smuggling - export of contraband item - red sanders - absolute confiscation - Held that: - during the course of investigation undertaken by the Customs authorities, nothing has been revealed on record to indicate any part played by the employees of CONCOR in the alleged smuggling of contraband - it has been established that the documents indicating the let export order based on which the container was railed out were fraudulent and fabricated. Consequently, the custodian i.e. CONCOR as well as its employees cannot be faulted for allowing such let export of the container - penalties set aside - appeal disposed off - decided partly in favor of appellant.
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