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2017 (11) TMI 44 - CESTAT BANGALOREPenalty u/s 117 of CA, 1962 on CHA - Short paid duty by importer - Held that: - there is no lapse on the part of the appellant as the changes were not updated in the system and the appellants have only filed a Bill of Entry on behalf of their client and they have taken proper care to file the Bill of Entry and therefore there is no lapse on their part so as to impose penalty for the fault of the system which has not been updated as on the date of filing of the Bill of Entry - penalty set aside - appeal allowed - decided in favor of appellant.
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