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of The case involves the levy of penalty u/s 112(a) of the Customs Act, 1962 on the appellant for smuggling foreign origin cigarettes. The appellant, a freight forwarder, facilitated the clearance of smuggled goods without proper verification. The penalty of Rs. 5,00,000/- was upheld due to deliberate actions to conceal the smuggling. The appellant was given sufficient opportunity for personal hearing, meeting the principles of natural justice. The Tribunal's decision in a similar case supported the penalty imposition. The penalty on the appellant, a Proprietor in a Freight Forwarding firm, was upheld, and the appeal was dismissed.
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