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2010 (4) TMI 658 - AT - CustomsPenalty – Misdeclaration - out of 875 packages declared as Christmas Lights, 70 were found to be Christmas Lights and the balance of 805 packages were found to be CFL - Appraiser's statement to the effect that he has taken 10 packages at random and the same were made available for examination and there was no discrepancy - The charges collected by the CHA for their service recorded as a meagre in the Order of the Commissioner, which fact does not support the knowledge of mal-practice – No charge of connivance attributed – Dereliction of duty be dealt under CHA Licensing Regulation, 2004 – Appeal allowed
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