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2017 (7) TMI 1025 - HC - CustomsImposition of penalty u/s 112(a) and Section 112(b) of the Customs Act, 1962 - high value electronic items - Held that: - The provisions of Sections 112(a) and 112(b) of the Customs Act, 1962 are sought to be attracted in the present case by the impugned order. As the petitioner had allegedly successfully smuggled goods into India on other occasions, the adjudicating authority assumes that the petitioner is guilty of smuggling of the value as indicated in the impugned order. The penalty is imposed on an assumption. Such assumption is not supported by any material. Therefore such imposition of penalty on the petitioner cannot be sustained - appeal allowed - decided in favor of appellant.
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