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2016 (9) TMI 272 - AT - CustomsImposition of penalty - Section 114(iii) of Customs Act, 1962 CHA authorization drawback mis-decaration - Indian Woolens Floor Covering Carpet having drawback rate @ 13.30% of the FOB - Durries made of wool and jute having drawback rate @ 9.80% of the FOB Held that: - CHALR has put obligations on the CHA to follow certain procedure laid down in the regulation, which was purposely made to avoid any fraud in the customs clearances. Appellant CHA was not having any fraudulent intention and he was also not supposed to know the content of consignment. But, appellant CHA failed to follow the procedure laid down in CHALR, and did not obtain authorization, for which he was punishable - appellant CHA not involved in the fraudulent availment of drawback by the exporting firm and deserve some leniency penalty amount reduced decided partly in favor of appellant.
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