No Penalty Imposed u/s 112(a) of Customs Act as Appellant's Role in Undervaluing Furniture Unproven.

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....Imposition of penalty u/s 112(a) of the Customs Act, 1962 - appellant engaged in the business of hotel management consultancy - The role of appellant has not been established in aiding and abetting the importer to undervalue the imported furniture. - No penalty....