Customs Broker Penalized u/s 112(a) for Irregularities; Liability Requires Clear Evidence of Involvement in Illegal Imports.

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....Imposition of penalty u/s 112(a) of CA on Customs Broker / CB - various irregularities committed by the main importers - there should be a clear evidence to come to the conclusion that the appellants by their specific act or omission or any act abetted the illegal importation of offending goods.....