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2018 (9) TMI 1386 - CESTAT MUMBAIPenalty u/s 112(b) of the Customs Act, 1962 - penalty was imposed based on the statement recorded under summon from the Country Manager of the importer - Held that:- On perusal of the statements recorded from both the officers of the importing firm, it is found that one Shri Alok Gulla (CHA firm M/s. R.B. Ramnath) had advised the importing firm to change the classification of the impugned goods. The statements recorded under Section 108 of the Act from the above persons do not specifically mention the name of the appellant for misguiding the importer for effecting any change in the classification of impugned goods. The provisions of Section 112(b) of the Act cannot be invoked for imposition of penalty on the appellant - Appeal allowed - decided in favor of appellant.
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