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2018 (2) TMI 30 - AT - Customs100% EOU - Penalty u/s 112 (a) - The case against the EOU is that they have not undertaken any manufacture as mandated in the permission nor they have followed the procedure for getting the goods manufactured from the job workers - Held that: - The role of the appellant for the violation of various provisions of Customs Act, 1962 connected to duty-free import of items for the EOU cannot be contested with any force. The original authority examined the depositions made by the appellant during investigation as corroborated by various other evidences before arriving at his conclusion. In the present appeal there is no substantial ground to reverse the finding of the original authority. The appellant cannot shift the blame to the carelessness of the employees for the violation of Customs Act - the liability for penalty u/s 112(a) cannot be contested - appeal dismissed - decided against appellant.
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