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2019 (6) TMI 371 - CESTAT BANGALOREImposition of penalty on CHA - it was found that the importer had availed irregular exemption from payment of Basic Custom Duty in respect of the items imported by them and it was also found that the present appellant had failed to advise the importer about the correct classification of the imported goods - Regulation 11(d) and 11(e) of CBLR - HELD THAT:- Commissioner of Custom after considering the report of the Inquiry Officer came to the conclusion that the appellant had neither abetted mis-declaration of the goods nor benefited from their acts and therefore, the suspension of license was revoked but still imposed penalty of ₹ 50,000/- without mentioning any provision under which the said penalty was imposed. Once the appellant had not committed any offence under the Customs Act as well as under the CBLR Regulations, then imposition of penalty is not warranted on the appellant. Penalty not warranted - appeal allowed - decided in favor of appellant.
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