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2016 (12) TMI 1571 - AT - CustomsImposition of penalty u/r 114 of the CA, 1962 on CHA - levy on the ground that the appellant being CHA has not verified the credential of the exporters - Held that: - at the time of filing of shipping bills, the exporter has produced IEC and ICEGATE statements and other 11 documents to verify their address and same was not being disputed. It is not required for the appellant to verify the address of the exporter/importer physically. Therefore, we hold that the appellant has taken due care while processing the export documents to check credentials of the exporter - penalty set aside - appeal allowed - decided in favor of appellant-CHA.
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