TMI Blog2008 (2) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... oice given by the importer to the CHA tallies with the description given in the invoice - it cannot be said that the appellant is guilty so as to warrant imposition of penalty – appeal allowed - C/581/1999 - A/151/2008-WZB/C-I/(C.S.T.B.), - Dated:- 25-2-2008 - Ms. Jyoti Balasundaram, Vice-President and Shri A.K. Srivastava, Member (T) Shri S.P. Mathew, Advocate, for the Appellant. Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /flock fabric. In other words, the description given in the Bill of Entry on the basis of the invoice given by the importer to the CHA tallies with the description given in the invoice. Therefore, it cannot be said that the appellant is guilty so as to warrant imposition of penalty. Since we have held that there is no contravention by the CHA, we are not required to consider the further issue as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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