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2. Learned Counsel for appellant, who is on the staff of 'customs broker' concerned submitted that proceedings were initiated for alleged misdeclaration of value in the import of "multi functional laser printer parts" against 42 bills of entry in the past after examination of the consignment subsequently imported sought to be cleared against bill of entry by M/s N V Associates no. 3829112/18.11.2013, revealed these to have been affixed with brand name of 'Xerox' leading to action under section 111 and section 112 of Customs Act, 1962 consequent to re-determination of assessable value. Learned Counsel further submitted that the appellant was not in any way concerned with the identity of goods and that declaration had been filed solely in accordance with documentation furnished by the importer. He also submitted that the finding of '19.5 As regards the contention that Shri Samir shah was only a employee of M/s Wairkar, I find Shri Samir was working with CHA firm, M/s Accurate which had cleared the earlier consignments of M/s. N.V. Associates. Shri Mukund Warkar in his statement recorded under Section 108 of the Customs Act, has stated that the jobs or M/s N.V. Associates were brought to their office by Samir Shah. Shri Samir Shah has himself admitted that Shri Deepak Shah had contacted him (Samir Shah) for clearance of his goods. I also find that Deepak Shah have shifted his CHA from M/s Accurate to M/s Wairkar. Shri Samir Shah in his statement had stated that in the span of 3 months he has cleared 6 Bills of Entry of M/s N.V. Associates. Hence the contention of Shri Samir Shah of being a mere employee does not hold water and his role in the said evasion of duty is on record particularly the fact that he asked for the Part nos. and still did not ensure that brand of the goods was declared in the Bills of Entry.