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2018 (3) TMI 1254 - AT - CustomsPenalty u/s 114 of CA, 1962 - mis-declaration of goods - restricted item - Held that: - apparently, the appellant can be brought under the category of abettor only. For such allegation, positive evidence of act with knowledge has to be ascertained in the present case. No such evidence is brought out in the present case. Whatever allegation could be inferred is against violation of CHALR, 2004 and lack of due diligence by the CHA. Such alleged lack of due diligence has been fastened on the appellant as a CHA - such allegation is not legally sustainable. His role as an abettor of improper act or omission has not been evidenced. Penalty set aside - appeal allowed - decided in favor of appellant.
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