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2018 (5) TMI 1067 - AT - CustomsPenalty on CHA - Regulation 20(7) and 18 of Customs Brokers Licensing Regulations (CBLR), 2013 - illegal export of suspected ‘ephedrine hydrochloride' a controlled substance under NDPS Act in two consignments concealed in ladies purses and wallets - Held that: - investigation has not brought forth any clinching evidence to show that the appellant herein who is a customs broker was aware of the concealment of controlled substance or abetted the exporter in the concealment - in the absence of any evidence to show that there was active involvement of the appellant in concealment of controlled substance in its export consignment, penalty set aside - appeal allowed - decided in favor of appellant.
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