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2017 (5) TMI 1181 - CESTAT MUMBAIPenalty u/s 114(iii) of the CA, 1962 - Fraudulent availment of drawback - appellant had filed the documents for non-existent party and the goods cleared just for claiming drawback - Held that: - it was revealed that the exporter was existing on the address given on record, but subsequently he left the premises, therefore at the stage when the exporter had left the premises the allegation against the CHA is not proved that he dealt with export consignment on behalf of the non-existent exporter. The appellants CHA is not in anyway concerned with or was aware of the valuation of the goods so it cannot be expected from a CHA to know whether the drawback was correctly availed or not - penalty set aside - appeal allowed - decided in favor of appellant.
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