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2016 (8) TMI 305 - AT - CustomsPenalty – CHA - shipping bills - red sanders - cast articles of iron-Manhole cover - certain containers were found to contain Red Sanders against a declaration of Cast Articles of Iron-Manhole Cover in the shipping bills – Held that: - no where during the investigation it has come out that both the appellants had knowledge that the goods contained in the containers were Red Sanders wood and not the goods actually declared in the Shipping bills. Inability to take precautions by the CHA or its employee could be made the basis of taking action under CHA licencing regulation but can not be the basis for imposing penalty under section 114 of the Customs act, 1962 – no penalty attracted – decided in favor of appellant.
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