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2018 (5) TMI 1070 - AT - CustomsValidity of SCN - Time limitation - Regulation 20 (1) of CBLR 2013 - penalty - the time limits specified under Regulation 20(1) as well as Regulation 20(7) has not been complied with. Held that: - The more significant issue to be considered is whether the proceedings initiated under CBLR 2013 will be vitiated if the time limits are not strictly observed - it was seen that the proceedings cannot be held to be vitiated only for the reason that the time limits specified in the CBLR 2013 have not been strictly observed. Penalty - Held that: - the CHA has filed the shipping bills on the basis of the documents made available to him by the exporter. In the facts and circumstances of the case, there is nothing on record to hold that the appellant/CHA was aware of the mis-declaration and over-valuation of the goods in the export consignment - penalty not warranted. Appeal allowed - decided in favor of appellant.
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