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2022 (5) TMI 148 - AT - CustomsLevy of Penalty on appellant –CHA u/s 114(i) of the Customs Act - export of prohibited goods or not - appellant is negligent in performing their duty as a CHA - acceptance of work order through the freight forwarder - HELD THAT:- It is found that the appellant has received full set of documents through the freight forwarder and there was no reason for him to doubt the genuineness of the exporter. Further, as the goods were factory stuffed and sealed, the appellant-CHA has no reason to doubt any malpractice on the part of the exporter. Thus, under the facts and circumstances, no case of abetment in attempted export of prohibited goods, against the appellant is made out. Appeal allowed - decided in favor of appellant.
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