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2018 (6) TMI 345 - AT - CustomsPenalty on registered courier u/s 112 and 114AA of CA 1962 - misdeclaration of value and description of import goods - Import of two projectors - Held that:- The impugned order has not rendered a finding on either or both of these counts. In the absence of such a finding, reference to the provisions of governing regulations is not an adequate substitute - Mere handling in the course of professional engagement does not necessarily imply prior knowledge of liability of the goods to confiscation. That requires an independent and specific finding which is conspicuously absent in the impugned order. The SCN is also bereft of any evidence or suggestion of awareness that the goods under import are liable for confiscation. Consequently, the proceedings lack the rigor that are necessary for imposition of penalties under the sections. Penalties set aside - appeal disposed off.
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