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2016 (3) TMI 556 - AT - CustomsImposition of penalty under Section 112(a) of the Customs Act, 1962 - Aware CHA not intimated the department about correct classification of goods imported i.e Paraquat Dichloride - Held that:- appellant admitted that as per the direction of the importer it had filed bills of entry claiming classification of the same goods under CTH 3808 before budget but under CTH 2933 after the Budget 2007-8. It was the responsibility of the CHA to not only guide the importer properly but also bring to the notice of the assessing officers any change in the classification claimed by the importer, which appellant was aware of. By keeping the eyes closed appellant knowingly allowed the importer to pay lower duty. Therefore, penalty under Section 112(a) ibid has to be imposed on CHA. - Decided against the appellant
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