Appellant Cleared of Duty-Free Fraud Allegations; Section 114A Penalty Not Applicable Due to Lack of Involvement.

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....Misappropriation of duty free goods - The appellant have not involved themselves in sale or diversion of goods. In fact they have themselves been a victim of a fraud. In these circumstances, the allegation of suppression, misdeclaration etc. to invoke extended period of limitation cannot be sustained - the penal provision under Section 114A cannot be sustained.....