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2017 (10) TMI 1266 - AT - CustomsPenalty u/s 112 and 114AA of the CA, 1962 - the only allegation against the appellant is that he gave authorization for Pass to Shri Biplav Kumar who is their employee and ‘H’ Card holder - Held that: - The Bill of entry for the present consignment was falsely filed in the name of the appellant, by others on 16.11.2010. Even if, it is held that the act of the appellant in issuing a letter dated 20.10.2010 is an infringement, it is not tenable to hold that such act made the goods imported on 16.11.2010 liable for confiscation. There is no link between these two acts. Further, the appellant is not liable for penalty under Section 114 AA as the said penalty relates to act of a person knowingly signing any declaration or documents, which he knows, as false or incorrect in the transaction of any business under the Customs Act. There was apparently linkage between the attempted smuggling of the particular consignment with the CHA and employee. In the present case, the impugned consignment cannot be linked to the appellant - appeal allowed - decided in favor of appellant.
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