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2002 (1) TMI 457 - CEGAT, NEW DELHIExtract: .......of duty by an importer cannot be a ground for imposition of penalty on his CHA under Section 117 of the Customs Act. 6. emsp In view of the above, the penalty imposed under Section 117 of the Customs Act on the CHA cannot be sustained. I set aside the impugned order as against the CHA and allow the present appeal with consequential reliefs to them.
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