https://www.taxtmi.com/highlights?id=47017 Penalty on appellant-CHA - abetting in the mis-declaration of the imported goods - the case cannot be built on the basis of vague statement of the co-accused and mere existence of call records - neither any evidence has been found during the search of the Appellant residence nor it is clear whether investigation could reach of the actual importer - penalty without properly establishing his role is not acceptable en-us Thu, 06 Jun 2019 10:07:52 +0530 Thu, 06 Jun 2019 10:07:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=47017 Penalty on appellant-CHA - abetting in the mis-declaration of the imported goods - the case cannot be built on the basis of vague statement of the co-accused and mere existence of call records - neither any evidence has been found during the search of the Appellant residence nor it is clear whether investigation could reach of the actual importer - penalty without properly establishing his role is not acceptable Highlights Customs Thu, 06 Jun 2019 10:07:52 +0530 https://www.taxtmi.com/highlights?id=47017