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2018 (1) TMI 960 - AT - CustomsPenalty on CHA in terms of Regulation 22 of Customs Broker Regulations 2013 - entire act was done by the assessee's employees without knowledge of the Directors - Held that: - On appreciating the fact that FSSAI has subsequently issued the NOC that the goods have been cleared for home consumption and in the absence of any evidence to show that present CB was actively involved in improper action of his employee Shri Hemant Pol and was having any knowledge of the illegal act done by his employees, there are no reasons to impose penalty upon the appellant - appeal allowed - decided in favor of appellant.
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