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2019 (11) TMI 453 - AT - CustomsImposition of penalty u/s 112(a) of the Customs Act, 1962 - aiding and abetting the importer to undervalue the imported furniture - appellant engaged in the business of hotel management consultancy - reliance placed upon the statement of the appellant as well as the statement given by the main importer Shri HR Ravichandra - HELD THAT:- Commissioner has wrongly observed in the impugned order that the appellant has admitted that he has helped the importer Gardenia Comforts in undervaluation of the furniture. Commissioner has misread the evidence on record and has come to the conclusion on the basis of the involvement of the appellant in other cases wherein the appellant has confessed his guilty and has also approached the Settlement Commission along with other importers and paid the penalty of ₹ 10,000/- imposed by the Settlement Commission . but as far as, this case is concerned, there is no evidence on record to establish that the appellant has helped the importer in undervaluation of the furniture imported by them. Therefore, the Revenue has failed to establish the charge against the appellant on merits. The role of appellant has not been established in aiding and abetting the importer to undervalue the imported furniture. Therefore, in the facts and circumstances and the evidence on record, imposition of penalty on the appellant is not tenable in law and therefore, the penalty imposed is set aside by allowing the appeal of the appellant. Appeal allowed - decided in favor of appellant.
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