2023 (10) TMI 1049

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....shwanath , Authorised Representative for the Respondent ORDER PER : P. A. AUGUSTIAN In the present appeal, appellant challenging the penalty imposed on the appellant under Section 112 A of the Customs Act 1962. Brief facts of the case is that an importer Shri Rajesh Kumar had imported 475 cartons containing artificial flowers, photo frames, fancy mirrors etc. and filed a Bill of Entry on ....

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....stom Act, 1962. Aggrieved by the order of the Appellate Authority, present appeal is filed. 2. Learned counsel for the appellant submitted that the appellant was under illegal custody of the investigating officers from 24.06.2014 to 26.06.2014 and was forced to give statement under threat. The said statement was retracted on 20.10.2015. The learned counsel draw my attention to Paragraph 16 of t....

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....ued and importer was forced to pay differential duty and penalty for release of the goods. While considering the evidentiary value of the statement, this Tribunal has held that there is no clear-cut evidence abetment or instigation on the part of the appellant to undervalue the goods declared by the importer. This Tribunal also held that the appellant had only acted as a clearing and forwarding ag....

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.... that. It is not the case of the department that he was sharing the profit in the acts of duty evasion etc resorted to by the importers. It is not established that the appellant had knowledge of the illegal trade indulged in by Shri Rajesh Kumar Gupta. Therefore, we find that the penalty under Section 112(a) is also not attracted." 3. Learned D.R. reiterated the finding of the Adjudication/appe....