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2014 (1) TMI 1775 - CESTAT NEW DELHIImposition of Penalty under Section 114 of the Act ibid - penalty on CHA, who admittedly filed the referred shipping bills for export purpose - Held that: - the appellant authority has given findings in favour of the CHA. As such it cannot be appreciated that having held that CHA is not involved in the export freight, penalty of ₹ 5,000/- is being imposed upon him. Inasmuch as, as per the findings of Commissioner himself the CHA has not involved. I find no justifiable reason to impose penalty of ₹ 5,000/- upon him. The same is accordingly set aside - appeal allowed - decided in favor of appellant.
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