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2018 (5) TMI 73 - AT - CustomsPenalty u/s 114(i) of Customs Act, 1962 on CHA - penalty imposed on the ground that they filed shipping bills in respect of prohibited goods - Held that: - appellant being CHA has filed shipping bills only on the basis of documents provided to them by the exporter. The appellant were not aware about the technical characteristic of product, therefore it cannot be said that appellant have knowingly attempted to clear prohibited goods for export - appellant being CHA having limited role for filing the shipping bill that too on basis of documents provided to them cannot be held guilty for attempting the export of prohibited goods - penalty set aside. Penalty on Shri. Pervez Irani, partner of CHA firm - Held that: - reliance placed in the case of Eagle Impex vs. CC, Kandla [2017 (2) TMI 49 - CESTAT AHMEDABAD], where it was held that separate penalties on partners or authorised signatories are not warranted, when penalties have been imposed on the appellant partnership/proprietor firms - penalty on partner not warranted. Appeal allowed - decided in favor of appellant.
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