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<h1>Appeal allowed, order penalizing for abetting undervaluation set aside, no evidence found</h1> The appeal was allowed, and the impugned order penalizing Rahul Joshi, proprietor of M/s. Om Freight Forwarders, for abetting undervaluation of imported ... Penalty on Custom House Agent The appeal was against a penalty imposed on Rahul Joshi, proprietor of M/s. Om Freight Forwarders, for abetting undervaluation of imported watch modules. The Collector found that the appellant did not abet undervaluation. The appeal was allowed, and the impugned order was set aside.
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