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2019 (5) TMI 1476 - HC - CustomsLevy of penalty on CHA - negligence - tribunal confirmed the penalty - mis-declaration of weight and proportionate value of the Synthetic Diamond Powder - aiding/ abetting in evasion of duty by misdeclaring lesser quality in carats in five out of eight Bills of Entry - HELD THAT:- Tribunal observed that, when it is so then it is a case of negligence on the part of the appellant. When there is a negligence then we find the justification of levy of the penalty - CESTAT found that, the CHA is not an expert in the carats viz-a-viz grams and levy of penalty is on higher side, therefore reduced the penalty - order of tribunal confirmed. Appeal dismissed.
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