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M/s. Brijesh International Versus C.C. (Import & General) , New Delhi

2017 (4) TMI 601 - CESTAT NEW DELHI

Imposition of penalty on CHA - the classification of the goods declared in the said Bill of Entry as also the value was not correct - Held that: - the fact stated is of mis-declaration of classification as also valuation by the main importer, M/s. Ma .....

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ed to investigate and find out the correct classification or value of the goods - penalty imposed on CHA not justified - appeal allowed - decided in favor of appellant-CHA. - Appeal No. C/51970/2015-CU[DB] - Final Order No. 55229/2016 - Dated:- 9-11- .....

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imposition of penalty of ₹ 25,000/- imposed upon the appellant, who is a CHA. 2. After hearing both sides, we find that the appellant s G-card holder had filed a Bill of Entry on behalf of M/s. Maya Overseas declaring the goods along with their .....

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itiated against the importer as also the CHA. The said proceedings resulted in imposing penalty of ₹ 5 lakhs, on the CHA. 3. On appeal against the above, Commissioner (Appeals) observed that as the role of the CHA is not apparent and strong eno .....

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