2017 (12) TMI 1727

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..... Batra, Advocate For Respondents: R.K. Manjhi, A.R. ORDER Dr. Satish Chandra,  1. The present appeal is filed against Order-in-Appeal No. 41/KB/Policy/2017, dated 14-7-2017. 2. Brief facts of the case are that the appellant is a Customs Broker (CHA). M/s. Shri Sai Traders has imported batteries. The appellant has prepared Bill of Entry for dry charged battery under CTH No. 8714 20 90. Lat .....

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..... ver documents he has sent, Bill of Entry was filed by CHA. Thus, in the instant case, no mala fide intention is on the part of the appellant and he filed Bill of Entry in bona fide manner. 5. In view of the above, we find no justification to sustain the impugned order. Hence we set aside the impugned order and delete the penalty. 6. In the result, appeal filed by the appellant is allowed. (Dict .....

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