Court Overturns Personal Penalty for Misdeclared Goods Value Due to Insufficient Evidence of Appellant's Involvement.

Misdeclaration of value of goods - personal penalty - To the extent that the role of the appellant in non-compliance has not been established, he is clearly beyond the pale of penal action under that statute. The imposition of penalty on the appellant is without authority of law and is set aside - AT .....

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