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2017 (11) TMI 948 - BOMBAY HIGH COURTPenalty - undervaluation - Whether the Tribunal erred in confirming penalty on the Appellant for undervaluation who acted as an agent for foreign supplier M/s. IJIMASIA having no role in price negotiation? - Held that: - the present Appellant was a mastermind of entire act of undervaluation done by M/s. Sachha Soudha Pedhi - he was a key person as intending agent to plan out the entire modus operandi of undervaluation in respect of goods imported from M/s. IJIMASIA Pte. Limited - The Appellant being a abettor of evasion of duty and a key person and mastermind behind undervaluation, the penalty cannot be set aside - appeal dismissed - decided against appellant.
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