Penalty u/s 112(a) of Customs Act Dropped Due to Insufficient Evidence Identifying Actual Importers.

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....Imposition of penalty u/s 112 (a) of the Customs Act, 1962 - Who is the importer - No deponent has clearly mentioned that they were fully aware of the fact of the appellants being the owner of the goods and have merely mentioned that they were told so by the other concerned persons. There is virtually no evidence in the present case so as to show that the appellant were the actual importer of the goods - No penalty - AT....