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2019 (1) TMI 625 - HC - CustomsPenalty u/s 112(a) of the Customs Act - case of appellant is that there was fraud by CHA, the appellant/facilitator cannot be held responsible - Held that:- The record discloses that the appellant admitted that he did not even examine the basic record such as the existence or otherwise of authorization letter. He concededly helped the clearance of identical consignments in the past of the same party. Given these conspectuses of circumstance, the submissions made on his behalf that he was merely a facilitator and working outside the margin of law as it was, cannot be accepted - appeal dismissed.
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