TMI Blog2023 (5) TMI 259X X X X Extracts X X X X X X X X Extracts X X X X ..... ara Fertilisers India Pvt. Ltd., on the basis of chemical test report furnished at the time of assessment of the Bill of Entry. Later, on further analysis of the sample by the Department, different composition of the goods was found which resulted in denying the benefit of the said notification. In these circumstances, there are no ground to impose penalty on the Customs Broker who has no knowledge about the outcome of the said chemical analysis conducted by the Department. In similar circumstances involving the same parties pertaining to different Bill of Entry, the learned Commissioner(Appeals) by a detailed order even though confirmed the demand of differential duty, set aside the penalty against the Customs Broker - there are no mer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act, 1962. Aggrieved by the order of the adjudicating authority, the appellant filed appeal before the Commissioner(Appeals) who rejected the same. Hence the present appeal. 3. At the outset, the learned authorised representative for the appellant submits that as per the Notification No.12/2012 -Cus dt. 17/03/2012, they simply filed the bill of entry as per the disclosure made by the importer along with chemical analysis certificate. Later on, further analysis of the sample, the Department came to the conclusion that benefit of Notification No.12/2012-Cus cannot be extended to the importer; consequently differential duty was proposed to be recovered. He submits that as per the records made available to the Customs Broker, the bill of en ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hed at the time of assessment of the Bill of Entry. Later, on further analysis of the sample by the Department, different composition of the goods was found which resulted in denying the benefit of the said notification. In these circumstances, I do not find any ground to impose penalty on the Customs Broker who has no knowledge about the outcome of the said chemical analysis conducted by the Department. I find that in similar circumstances involving the same parties pertaining to different Bill of Entry, the learned Commissioner(Appeals) by a detailed order even though confirmed the demand of differential duty, set aside the penalty against the Customs Broker. In these circumstances, I do not find merit in the impugned order imposing penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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