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2021 (3) TMI 170 - AT - CustomsLevy of Penalty on CHA u/s 112 of Customs Act - mis-declaration during the physical examination of the goods - allegation is that the penalty on the ground that the CHA cannot absolve themselves from the wrong doings of the importers and that CHA has colluded with the importer to defraud the Revenue - HELD THAT:- There is no material evidence with the Revenue to come to the conclusion that the appellant had the knowledge of the wrong doing of the importer and has colluded with the importer to defraud the Revenue. It is also found that the importer has also stated in his statement before the Original Authority in reply to Question No.10 that the CHA has filed the Bill of Entry based on the description on the invoice and there is no instruction by the importer to the CHA to do any wrong act. In the absence of any material evidence of knowledge and collusion between the appellant and the importer, it is not appropriate to punish the CHA for filing the document in good faith and on the basis of documents supplied by the importer. All the decisions relied upon by the appellant cited supra has consistently held that in order to impose penalty on the CHA under Section 112 of the Customs Act, there has to be a knowledge on the part of the CHA and there should be a collusion between the CHA and the importer in defrauding the Revenue - reliance can be placed in the case of ASHOK JAISWAR VERSUS COMMISSIONER OF CUSTOMS (ADJ.), MUMBAI-I [2006 (2) TMI 416 - CESTAT, NEW DELHI]. The penalty imposed is not sustainable in the absence of any specific role performed by the appellant in the wrong doing done by the importer - appeal allowed - decided in favor of appellant.
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