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2018 (9) TMI 508 - AT - CustomsPenalty u/s 114 of CA on CHA - it was alleged that appellant had abetted the exporter in the misuse of drawback scheme - Held that:- The SCN does not examine specific role of the CHA. The nature of omission or commission conducted by CHA has not been identified. The impugned order also fails to point out any specific act or omission of the CHA. In absence of any evidence, whatsoever against the CHA and in absence of identification of any specific act or omission on the part of the CHA, the penalty imposed against the CHA cannot be sustained - Appeal allowed - decided in favor of appellant.
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