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2017 (5) TMI 1004 - AT - CustomsPenalty on CHA - though the NOC was filed by CHA but the same was filed after a gap of 37 days which the CHA cannot explain - Held that: - such delay in filing NOC cannot be adopted as a ground for imposition of penalty u/s 112(b) of the CA - the fact that appellant did not bring the matter to the Customs about their doubt regarding the consignment also cannot be adopted as a reason for imposition of penalty inasmuch as it was the Customs own alert about the Bill of Entry which created the doubt in mind of the CHA and not vice versa - In the absence of any independent evidence showing any malafide intention on the CHA or his employee, the view that penalty imposed upon them is required to be set aside - appeal allowed - decided in favor of appellant.
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