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of Imposition of consolidated penalty levied u/s 112(a) read with Section 114A and 114AA of Customs Act - Appellant engaged for clearance of goods on commission basis - goods declared as men’s casual shoes ‘unbranded’ - evasion of customs duty - . It is not established that the appellant has forged or falsified any of the documents which were filed before the Customs. The allegation against the appellant that he prepared and signed documents in the name of anonymous foreign seller is not substantiated as no such documents containing signature of the appellant has been brought on record. We find for these reasons, penalty under Section 114AA is not attracted. - AT
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