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2019 (2) TMI 608 - AT - CustomsPenalty u/s 112(a) and 114AA of the Customs Act, 1962 - mis-declaration of imported goods - rejection of declared value - Held that:- There is no clear cut evidence of abetment or instigation on the part of the appellant to undervalue the goods declared by the importers. In fact the appellant has only acted as a Clearing and Forwarding Agent and there is no independent corroborative evidence to come to the conclusion that he has helped the importer in evading the payment of customs duty. In fact there is no legally sustainable evidence of connivance against the appellant. More over it has been accepted by the Revenue that the importer has paid the differential duty along with interest and penalty and the same has been appropriated in the Order-in-original. The case of the appellant is covered by Section 28(6) - the proceedings against him also stands concluded once the importer has accepted the undervaluation and paid the differential duty along with interest and penalty - appeal allowed - decided in favor of appellant.
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