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2022 (3) TMI 369 - AT - CustomsSeeking to reconsider the non-imposition of penalty under sec. 114 and 114AA of the Customs Act, 1962 - smuggling - red sanders - HELD THAT:- The findings arrived by the adjudicating authority as to whether there is any involvement of the appellant who is a Customs Broker has already been reproduced. The adjudicating authority has categorically held that the appellant has not done any act of omission or commission which has made the goods liable for confiscation. Further, in the Show Cause Notice, there is no allegation that the appellant had done any act facilitating the attempt to smuggle red sanders. The statement of Shri Mahimai David shows that he had collected the documents from the exporter and the same were submitted to the appellant to file the shipping bill. Nothing is brought out in the nature of evidence to establish that the appellant had done or omitted to do any act intentionally. The alleged contraventions come within the CBLR, 2013 only - When there is no evidence to establish any overt act or mens rea to facilitate the commission of offence, the finding of the Commissioner (Appeals) that the appellant has facilitated the attempt to smuggle red sanders is without any factual and legal basis and cannot sustain. The order passed by the Commissioner (Appeals) is without correctly appreciating the facts or the provisions of the law - Appeal allowed - decided in favor of appellant.
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