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2017 (8) TMI 302 - AT - CustomsClandestine removal - residual dust and copper scrap - penalty on appellant on the ground that he was working as an administrative manager and aided and abetted the evasion of customs duty - Held that: - there is no dispute about the clearance of dust/scrap from the unit of SMC Jewels without payment of customs duty - it is clear that the appellant was actively involved in removal of goods without payment of customs duty. Therefore, he has aided and abetted the evasion of customs duty - penalty upheld - appeal dismissed - decided against appellant.
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