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2017 (12) TMI 1727 - AT - CustomsPenalty on CHA - it is alleged that appellant company's CHA has declared wrong classification - HELD THAT:- From the impugned order, it appears that importer Shri Raj Kumar Wadhwa is the controller of importer firm and on the basis of whatever documents he has sent, Bill of Entry was filed by CHA. Thus, in the instant case, no mala fide intention is on the part of the appellant and he filed Bill of Entry in bona fide manner. Penalty set aside - appeal allowed - decided in favor of appellant.
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