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2018 (8) TMI 39 - AT - CustomsPenalty u/s 114 and 114AA of CA on appellant, employee of CHA-Firm - mis-declaration of exported goods - Held that:- It is not established by Revenue that appellant had prior knowledge of mis-declaration of goods. The Customs Authorities allowed Let Export Order' on the basis of documents. In similar manner the appellant also prepared documents on the basis of information given to him. Therefore, it is not established that the appellant either connived or abated in the offence allegedly committed by exporter - penalties set aside - appeal allowed - decided in favor of appellant.
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