2014 (12) TMI 985

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..... t. ORDER There is no material to suggest that this appellant was aware of the content inside the container came to India. Nothing is on record to prove that he had exclusive knowledge as to the content inside the container not to be Siemens machines but the machines supplied by M/s. J.J. Machine Tools, U.K. When the appellant had no access to know about the contents in the container, it cannot b .....

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..... 1 to be liable to penalty. 2. There is nothing conscious knowledge of the appellant came to record demonstrating his intention to cause fraud against Customs as apparent from para-27 of the adjudication order. Appellant had also no deliberate intention to misdeclare the content in the container. Therefore, there shall be no penalty against this appellant and appeal is allowed accordingly.

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