CEO Penalized for Abetment u/s 112(a) of Customs Act in Mumbai Customs Case Involving Importer Assistance.

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....Levy of penalty u/s 112(a) of the Customs Act - Penalty on CEO for abetment - Meaning of word abetment is "to help someone in wrong doing" - In the instant case such wrong doing had its effect in the Mumbai Customs jurisdiction and appellants had aided the importer in such wrong doing. Therefore, penalty under Section 112 was rightly involved.....