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2015 (12) TMI 581 - AT - CustomsImposition of penalty - Misdeclaration of goods - whether CHA has knowingly participating in the misdeclaration and was involved helping exporter for exporting non basmati rice in the guise of basmati rice - Held that:- From the facts it clearly comes out that container was stuffed in the factory of exporter and CHA was not present there. Neither circumstantial evidence which could show that CHA contributed to the misdeclaration nor any mens rea has been imputed to him. Even on examination of containers, the sample was drawn and sent to the laboratory and laboratory has rightly pointed out that rice contained in the container were non basmati rice and not basmati rice. I do not find any support or instance which could lead to CHA being made liable for imposition of penalty although I am aware that CHA has great responsibility in following export and import procedure requirement. Considering totality of facts and circumstances, I am not able to find active participation of CHA in misdeclaration. - penalty imposed on CHA is not justified and the same is set aside - Decided in favour of appellant.
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