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2010 (12) TMI 397 - CESTAT, MUMBAIPenalty u/s 112(a) - Regulation 5(3) of the Courier Imports and Exports (Clearance) Regulations, 1998 - the consignee or a Customs House Agent on behalf of the consignee, may file a Bill of Entry in the form prescribed in the Bill of Entry (Forms) Regulations, 1976 for clearance of any of the imported goods - the courier should advise his client to comply with the provisions of the Customs Act and Rules and Regulations made thereunder and, in case of non-compliance thereof, should bring the matter to the notice of the Assistant/Deputy Commissioner of Customs - the original authority chose to penalise the courier on the ground that the courier did not advise the consignee/importer to furnish IE Code. On the facts of this case, it was the CHA who could have advised the importer. - Decided in the favour of the assessee
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