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2018 (1) TMI 1526 - AT - CustomsImposition of penalty on CHA u/s 112(a) and 114AA of CA - Misdeclaration of weight - HELD THAT:- What the documents were supplied by M/s. JMD India, the appellant has filed Bill of Entry on the basis of the papers where the number of boxes were matching. There was no discrepancy found in the number of boxes at the time of landing of the goods. The CHA was not aware about the weight of the goods. Only later stage, it was found that the goods are having different weight. The importer has not disclosed the weight of the goods to the CHA. When it is so, then CHA cannot be penalised. Penalty set aside - appeal allowed - decided in favor of appellant.
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