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2017 (6) TMI 743 - AT - CustomsPenalty on partner and employee of CHA - Export of prohibited goods - invocation of section 114 (i), 114AA, 117 of the CA, 1962 - Held that: - Tribunal in the case of Syndicate Shipping Services Pvt. Ltd. Vs. CC, Chennai [2003 (3) TMI 158 - CEGAT, CHENNAI] has held, in identical circumstances, that the CHA cannot be penalized under the Customs Act, in the absence of any positive evidence on record to show any malafide intention on his part or to establish him as an abettor. Mere failure in carrying out duties in accordance with law cannot be held to be a sufficient ground for imposition of penalty upon him - appeal rejected - decided against Revenue.
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