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2015 (10) TMI 206 - CESTAT NEW DELHIImposition of penalty on CHA – Transacting business for non-existent exporter – Appellant filed shipping bills under claim of drawback – However it was alleged that while filing shipping bill in respect of said exporter, appellant failed to ascertain genuineness of said exporter and transacted business for non-existent / non-traceable exporter – Adjudication took place and penalty on appellant is confirmed as per show cause notice – Held that:- In law it is nowhere required that before dealing with new client CHA is required to meet client personally – But to verify antecedents of exporter which appellant has done in this case by verifying bank account, IEC and by obtaining proper authorization – Therefore, appellant has taken due care for knowing antecedent of exporter – Appellant was not having any knowledge that exporter was fraudulent and their shipping bill have been filed to claim undue drawback by overvalue of exported goods – In view of discussion, appellant has not violated provisions of Customs Act – Penalty imposed on appellant set aside – Decided in favour of appellant.
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