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2018 (2) TMI 1686 - AT - CustomsPenalty u/s 112(a) of the CA - allegation against the appellant is that they had colluded/ connived with the shipper in bringing Arecanut Betelnut Splits to India - Held that: - Since both the authorities below had categorically recorded a finding that the appellant had neither connived nor colluded with the shipper or the importer in getting the cargo imported, therefore, imposition of penalty u/s 112(a) of the CA 1962 is unwarranted - appeal allowed - decided in favor of appellant.
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