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2024 (4) TMI 244 - AT - CustomsLevy of penalty u/s 112(a) of the Customs Act - alleging that the appellants have not checked the antecedents before undertaking the responsibility of a CHA for the consignments - Misdeclaration of goods - HELD THAT:- On examination of the goods, it was found that the goods had been mis-declared. However, no allegation against the appellants has been made during the course of investigation to the effect that the appellants were having the details of the goods imported by the importer or having any connivance with the importer for mis-declaration of goods in question. Moreover, for the allegation with regard to checking of the antecedents of the importer or its representative, proceedings are warranted under the Customs Brokers Licensing Regulations, which proceedings against the appellant have already been dropped. Thus, no penalty is imposable on the appellants as held by this Tribunal in the case of Chandan Chatterjee v. Commissioner of Customs (Port),[2024 (1) TMI 682 - CESTAT KOLKATA]. In view of this, we drop the penalty imposed on the appellants - In the result, the impugned order is set aside and the appeals are allowed with consequential relief, if any.
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