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2016 (5) TMI 913 - CESTAT MUMBAILevy of penalty on CHA - Import of Ivory and its articles - Prohibited under Foreign Trade Policy and under Wildlife (Protection) Act, 1972 - Mis-declaration of goods and value of goods - Two invoices - Held that:- nothing found on record which suggests that appellant was aware of the content and nature of goods which was subsequently found as two statues made of ivory and other materials which was prohibited. As per Section 114AA, the penalty can be imposed only if a person has knowledge about the false declaration in the documents. As I stated above, as regard the content and nature of the goods and value thereof, the appellant had no knowledge. Therefore, they are not liable for penalty under Section 114AA. As regard findings of the Ld. Commissioner that the CHA has not followed the rule 13(d), (e) and (o) of CHALR 2004, however the Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore, it cannot be alleged that the appellant has not followed the provision of Rule 13(d), (e) and (o) of CHALR, 2004 supported by various judgments. - Decided in favour of appellant
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