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2018 (7) TMI 2189 - CESTAT MUMBAILevy of Penalty on CHA u/s 114(3)(i) of Customs Act, 1962 - goods were misdeclared both in respect of description and value - appellant has abetted exporter in crime - HELD THAT:- Admittedly, the Commissioner’s order does not bring out that the appellant was having any knowledge that the goods were misdeclared both in respect of description and value. Even the Revenue’s officers allowed the consignment of M/s. A.J. Corporation and could not detect the misdescription. It was only subsequently when the investigations were taken against the other two exporters exporting identical goods and the samples were drawn and sent to chemical examiner, the fraud done by the exporter came to the notice of the Revenue officers. The CHA involvement in the fraudulent activities of the exporters, without there being any evidence, so as to impose penalty upon him cannot be upheld - Penalty set aside - appeal allowed - decided in favor of appellant.
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