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2017 (7) TMI 701 - AT - CustomsPenalty u/s 112 (a) of the Customs Act, 1962 - clearance of the goods without a proper NOC from the drug control authorities - Held that: - The role of a CHA, and his job is only to file the bill of entries. It is inconceivable that a CHA, whose job is only to file bill of entries, making the proper declarations as per the information given by the importer and to assist an importer for clearances of the goods, would be aware of the technical laws of production of various licences for an import of a particular item, so as to invoke penal action against him. There is no evidence on record to show that the present appellants were aware of the fact that the importer does not have the NOC's or the requisite licences are required to be produced before Customs authorities and as such, has abetted the illegal imports - penalty not justified - appeal allowed - decided in favor of appellant.
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