Penalty on Customs Agent Overturned Due to Insufficient Evidence and Vague Co-Accused Statements in Mis-Declaration Case.

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....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....