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2013 (5) TMI 550 - AT - CustomsPenalty under Section 112A - allegation of transaction relating to import of car allegedly by mis-declaring the year of manufacture leading to evasion of Customs duty - Held that:- In the case of import transaction, the statutory requirements relate to carrier of the goods, the importer, for the CHA. A person who has merely handed over the import documents to a CHA has no statutory obligation cast on him to attract any penal consequences for any violation. As the documents have been handed over to CHA and it is the CHA who is required to do the act under the law. If the CHA is not guilty of any commission or omission, the person who handed over the documents cannot be said to be responsible for commission or omission. Therefore, no legal basis for imposition of penalty - appeal allowed.
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