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2017 (4) TMI 483 - AT - CustomsImposition of penalty u/s 112(a) and Section 114AA of the CA, 1962 - Held that: - it is but obvious that the adjudicating authority has been unjudicious and peremptory in imposition of the impugned penalty u/s 114AA, since, unless it is proved that the person to be penalized, has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justification for penalty under that section. This requirement has not been satisfactorily met either in the notice or in the impugned order and hence I do not have any hesitation in setting aside the same. Coming to penalty u/s 112 (a) ibid, notwithstanding the many protestations of the appellant, in an exercise involving import spanning 20 consignments, appellant as CHA cannot claim that they had no inkling of what was going on. No proof is adduced anywhere that he actively involved in the fabrication of false material, nonetheless the very fact that he was connected with the main player involved will definitely indicate some level of knowledge of the modus operandi, even though it may be to a smaller extent. In the event, penalty u/s 112 (a) is therefore imposable in this case. Appeal allowed - decided partly in favor of appellant.
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