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2016 (3) TMI 6 - AT - CustomsImposition of penalty on CHA- Indulging with importers in undervaluation- Importers approached Settlement Commission directly for settlement of dispute and Settlement Commission allowed the settlement- Appellant only acting as CHA did not approached Settlement Commission because of no information- Held that: By relying on the decision taken by the Mumbai Tribunal in case of S.K. Colombowala 2007 (7)TMI 514 - CESTAT, MUMBAI, the case against all co-noticees comes to an end once the order of settlement is passed in respect of the person entitled to file application before the Settlement Commission. Therefore, the appellant is not liable to pay penalty as the co-noticees have not been imposed any penalty by the Settlement Commission. - Decided in favour of the petitioner
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