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2015 (10) TMI 494 - AT - CustomsPenalty u/s 114(ii) - Shortage of goods found - Misdeclaration - Held that:- Under the facts and circumstances that is no lapse on the part of the CHA. The CHA acted on the instructions of the exporter and documents given. He had identified exporter before the Customs Authorities. Further the said exporters have accepted the responsibility for the mis-declaration in the sq. ft. of the carpets under export. Further no elements of aiding and abetting have come on record. Further in view of the goods subjected to examination and the L.E.O. issued, the CHA cannot be held responsible for lack of duty in mis-declaration of sq. ft. Area of the carpets under export, which cannot be made out by visual examination and the same have come on record only at the stage of second examination where the consignment was opened and 100% measured. Thus, I hold that the CHA is not guilty of aiding and abetting. I further hold that the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter. That the penalty retained in the impugned order is set aside. - Decided in favour of Appellant.
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