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2019 (9) TMI 134 - AT - CustomsImposition of penalty u/s 117 of CA on CHA - it is alleged that CHA has failed to make necessary corrections in the Bills of Entry - presence of malafide intent or not - HELD THAT:- The appellant before filing the Bill of Entry has sent the checklist and after confirmation from the importer, he filed the bill of Entry containing the details which were supplied to him by the importer. Further, the appellant has filed the Bill of Entry on the basis of the invoices which is given to him and if the importer has given him the wrong invoice then it is the importer who has contravened the provisions of the Act and penalty should have been imposed on the importer and not the appellant who is only acting as a CHA. Further, the department has not brought any evidence on record to prove that the appellant had the knowledge of the final invoice or the payment made by Weir to M/s. Barron. This issue has been considered in many decisions of the Tribunal and it has been consistently held that if there is no evidence of aiding and abetting against the CHA, then penalty cannot be imposed on CHA - reliance placed in the case of FALCON INDIA VERSUS COMMR. OF CUS., ICD, TUGHLAKABAD [2018 (1) TMI 1526 - CESTAT DELHI]. The imposition of penalty of ₹ 50,000/- on the appellant under Section 117 of the Customs Act, 1962 is not sustainable in law - appeal allowed - decided in favor of appellant.
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