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2014 (4) TMI 656 - CESTAT CHENNAICHA - One of their employees, who was issued a photo ID Card in Form- H as per Regulation 19 (6) of Custom House Agents Licensing Regulations, 2004, was found to be not possessing the minimum educational qualification as prescribed under Regulation 19. - concerned employee was having a certificate of having completed 12th class from the Board of Secondary Sanskrit Education, Lucknow. - the Board was not recognized by University Grants Commission. - Imposition of penalty u/s 158 (2) of the Customs Act, 1962 - Held that:- The The appellant as well as approving AC or DC of Customs have missed to ascertain whether the Board in question was recognized by UGC - Thus, once there is negligence on the part of department also, it is not fair to impose any penalty on the appellant - No other facts leading to revenue leakage or any loss to the State has been pointed out - Thus, it is felt that penalty imposed is not warranted - The impugned order set aside and appeal allowed – Decided in favour of appellant.
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