2007 (4) TMI 165

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..... Customs (Appeals), who has upheld penalty imposed upon the appellant-CHA for aiding and abetting misdeclaration of goods "Scooter" in shipping bill of M/s. Bajaj Auto Ltd. with a view to enable exporter to avail of undue benefits. 2. We find that against the order of the Assistant Commissioner, who has disallowed DEPB claim and imposed penalty on M/s. Bajaj Auto Ltd. as well as CHA, appeals were .....

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