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2017 (11) TMI 1190 - CESTAT NEW DELHIPenalty u/s 112 (a) of the CA, 1962 - mis-declaration of imported goods - Held that: - A careful consideration of the narration recorded in the impugned order clearly brings out the role of each one of the appellant in the mis-declaration and improper import of the impugned goods in the name of M/s Bharat Medical Devices Pvt. Ltd. who upon investigation were established to be not connected to the import at all - Section 112 (a) states that any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 111, or abets the doing or omission of such an act shall be liable to penalty of specified quantum mentioned therein. In the present case, the evidences analyzed in the impugned order clearly bring out the role of each one of the appellant in the importation of impugned consignments which is rightly held to be liable for confiscation - While the appellants roles in the case were established, considering the fact that there is no evidence that they have gained substantially through these impugned acts/omissions, we find it fit and proper to reduce the penalty to ₹ 5 lakhs each on the appellants. Appeal allowed in part.
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