TMI BlogImposition of penalty u/s 112(a) of the Customs Act - Charge of abatement - Connivance between the...Imposition of penalty u/s 112(a) of the Customs Act - Charge of abatement - Connivance between the employee of the CHA and importer - Illegal Import - prohibited goods - the appellant under the influence of the importer, filed the bills of entry without completing the KYC formalities. Further, from the appreciation of the facts and on perusal of the impugned order, it is evident that no case of connivance is made out against the appellant /employee i.e. no allegation or finding of any additional..... ..... X X X X Extracts X X X X X X X X Extracts X X X X
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