Customs Act Section 112(a) Penalty: No Evidence of Awareness in Country of Origin Mis-declaration by Re-importer.

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....Levy of penalty u/s 112(a) of the Customs Act, 1962 - Allegation of evasion of anti-dumping duty - joint liability with rea-importer - mis-declaring the country of origin as Malaysia, instead of China - There is no evidence to show that at the time of imports he was aware that goods were allegedly being mis-declared by Nalin Mehta to customs. - AT....