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2014 (5) TMI 601 - DELHI HIGH COURTPenalty u/s 112 - Did the Tribunal fall into error in sustaining the penalty to the tune of Rs.50,000/- on the appellant, the Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962 - Held that:- It is evident that the appellant was saddled with the liability on a strict and technical interpretation of regulations. There is no finding ‘ either in the order-in-original or by the CESTAT with respect to malafide on the part of the appellant. Though the letter of the regulations might not have been complied with, and there was a technical violation of the law in hindsight side, the Tribunal in its opinion ought to have cancelled the penalty altogether in the peculiar facts of the case and in the absence of any evidence of contumacious conduct on its part. In these circumstances the impugned order is hereby set-aside - Decided in favour of assessee.
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