Customs Act Section 112(a) penalty on CHA partner overturned due to lack of clear evidence of involvement.

Penalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The adjudicating authority himself is not sure about the involvement of the appellant in the modus operandi of the importer - the entire finding is based on assumption and presumptions and on that basis the appellant cannot be punished. .....

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