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2008 (2) TMI 164 - CESTAT, CHENNAIAllegation of non-inclusion of value of design, drawings and technical information in the assessable value of the imported goods (moulds) - since all relevant facts were disclosed to dept. prior to imports demand is barred by limitation – however duty liability was conceded at investigation, penalty is justified – CHA acted in a bona fide manner in terms of the instructions of the client so he can’t be penalized on the ground of abetment of any offence of the client - penalty on CHA unjustified
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