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2017 (3) TMI 1118 - AT - CustomsImposition of penalty u/s 112(b) of the CA, 1962 - alleged involvement in enabling the unit to file bill of entry through an agent at Mumbai in the absence of their own licence which appear to have been cancelled - whether the penalty rightly imposed u/s 112 in view of the facts and circumstances of the case? - Held that: - There is no evidence that the goods which have been confiscated were from either of these consignments and, that too, connected remotely with the appellant - In the absence of evidence of direct knowledge of misuse of the goods after importation, the invoking of section 112 of the CA, 1962, which is applicable only to such goods as are held liable to confiscation, is questionable - appeal allowed - decided in favor of appellant-CHA.
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