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2017 (8) TMI 1031 - CESTAT CHENNAIPenalty u/s 117 of CA on CHA - misdeclaration of description of goods - Held that: - During the relevant period (prior to 10.05.2008) the maximum penalty that can be imposed under that Section is ₹ 10,000/- and therefore the penalty imposed in our view is highly excessive. The appellants have issued a letter requesting for permission to move the container specifically to Raja CFS. The letter head is that of the appellant. The strong contention of the Ld. Counsel for the appellant is that the appellant had no contact with the importer and that the appellant had not filed the Bill of Entry. It is seen that as per facility intimation No. 13/2006 dated 23.08.2006 an application along with letter dated 18.05.2007 was filed for movement of the container to Raja CFS. The appellant being CHA ought to have verified the genuineness before issuing such letter. From the submissions made as well as perusal of records, we do not find grounds for setting aside the penalty in toto. We therefore hold that imposing penalty of ₹ 10,000/- would meet the ends of justice. Appeal allowed - decided partly in favor of appellant.
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