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2018 (11) TMI 578 - AT - CustomsPenalty on CHA - Under valuation - Diamond powder - misdeclaration - Held that:- The appellant as a CHA was engaged by the importer for clearance of the Diamond powder and he has admitted that they were aware that the carats were wrongly shown in the Documents. When it is so then it is a case of negligence on the part of the appellant - penalty upheld but the quantum is reduced - appeal allowed in part.
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