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2023 (5) TMI 259 - AT - CustomsLevy of penalty u/s 112(a) of the Customs Act on the Customs Broker/appellant - import of Calcium Nitrate with Boron and Nitro Phosphate with Potash through New Mangalore Port by claiming concessional rate of BCD in terms of Notification No.12/2012-Cus dt. 17/03/2012 - denial of benefit of notification - whether appellant had any role whatsoever in claiming exemption notification by the importer on the basis of the certificate and fair interpretation of the notification? - HELD THAT:- The issue relates to claiming exemption Notification No.12/2012-Cus on the import of fertiliser by the importer M/s. Yara Fertilisers India Pvt. Ltd., on the basis of chemical test report furnished at the time of assessment of the Bill of Entry. Later, on further analysis of the sample by the Department, different composition of the goods was found which resulted in denying the benefit of the said notification. In these circumstances, there are no ground to impose penalty on the Customs Broker who has no knowledge about the outcome of the said chemical analysis conducted by the Department. In similar circumstances involving the same parties pertaining to different Bill of Entry, the learned Commissioner(Appeals) by a detailed order even though confirmed the demand of differential duty, set aside the penalty against the Customs Broker - there are no merit in the impugned order imposing penalty on the Customs Broker for advancing the claim of inapplicable notification by the importer - appeal allowed.
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