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2017 (4) TMI 601 - AT - CustomsImposition of penalty on CHA - the classification of the goods declared in the said Bill of Entry as also the value was not correct - Held that: - the fact stated is of mis-declaration of classification as also valuation by the main importer, M/s. Maya Overseas and there is no evidence to show that the CHA knew about the in correct classification and valuation of the Goods - the CHA declared the goods in the Bills of Entry based upon the information given to him by the importer and is not expected to investigate and find out the correct classification or value of the goods - penalty imposed on CHA not justified - appeal allowed - decided in favor of appellant-CHA.
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