TMI Blog2019 (5) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- Tribunal observed that, when it is so then it is a case of negligence on the part of the appellant. When there is a negligence then we find the justification of levy of the penalty - CESTAT found that, the CHA is not an expert in the carats viz-a-viz grams and levy of penalty is on higher side, therefore reduced the penalty - order of tribunal confirmed. Appeal dismissed. - CUSAA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt s Appeal No. C/51876/2017-CU (DB). 4. By the impugned order, the CESTAT has declined to interfere with the order in appeal i.e. order dated 20th September, 2017 passed by the Customs, Delhi except to reduce the penalty imposed on the Appellant from ₹ 5 lacs to 2.5 lacs. 5. The admitted facts are that the Appellant who is a Customs House Agent filed five Bills of entry co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Importer for clearance of the Diamond powder and he has admitted that they were aware that the carats were wrongly shown in the Documents. When it is so then it is a case of negligence on the part of the appellant. When there is a negligence then we find the justification of levy of the penalty. However, in the peculiar circumstances of the case, we are of the view that the CHA is not an e ..... X X X X Extracts X X X X X X X X Extracts X X X X
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