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2023 (10) TMI 826 - CESTAT KOLKATALevy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents - HELD THAT:- There is no allegation in the impugned order that they have violated any of the provisions of the CHA Regulations - the contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of getting excess drawback. It is found that this Tribunal has already decided similar issue in M/S. UNITED CUSTOM HOUSE AGENCY, SHRI RAJ KUMAR SHAW, PROPRIETOR, M/S. SUNDARY FASHION, AND SHRI PRAKASH GHOSH, PROPRIETOR, M/S. OVERSEAS SHIPPING AGENCY, PRIVATE LIMITED VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , KOLKATA [2022 (9) TMI 862 - CESTAT KOLKATA], wherein the orders passed by the Lower Authorities were set aside. Following the ratio of the said decisions, no penalty is imposable on the Appellants, as they have no role in the alleged offence - the penalties imposed on the Appellants in the impugned order set aside - appeal allowed.
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