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2017 (11) TMI 168 - AT - CustomsPenalty u/s 112(a) of the CA, 1962 on CHA - it was alleged that appellant had in fact abetted for the lower discharge of customs duty by indulging in such undervaluation by not including the freight in the assessable value - Held that: - though the liability and confiscation of the goods has been upheld, the fact remains that the importer has misstated and accepted that it was their mistake in directing the CHA not to include freight element and in order to achieve it, they had instructed for manipulating the shipping bills. Be that as it may, charge of abetment on the CHA could not be established, which is also more or less the findings of the first appellate authority - penalty set aside - appeal allowed - decided in favor of appellant.
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