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2015 (2) TMI 336 - AT - CustomsLevy of Penalty u/s 112 on CHA - Forfeiture of security deposit - Held that:- Adjudicating authority held that the CHA had not advised the importer properly. We find that in the present case, the appellant filed Bill of Entry on the basis of document supplied by the importer. The assessable value of the imported goods has been loaded on account of adding the air freight. The freight charges were paid by the foreign supplier. The appellant along with Bill of Entry filed the airway bill also. As appellant by CHA filed all the documents supplied by the importer, in these circumstances and in view of order passed by Tribunal setting aside the forfeiture of security amount, we find that imposition of penalty on the present appellant is not sustainable. Therefore, the penalty imposed on the present appellant is set aside. - Decided in favour of appellant.
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