2007 (4) TMI 165 - AT - Customs

Penalty on CHA, for aiding and abetting mis-declaration of exported good to enable exporter to avail of undue benefits Comm.(A) ordered not to impose penalty on exporter If penalty on exporter is set aside then penalty on CHA can not be imposed for the same dispute

Summary

The Appellate Tribunal CESTAT, Mumbai heard an appeal against the penalty imposed on a CHA for aiding misdeclaration of goods in a shipping bill. The Commissioner upheld the penalty on the CHA but dropped the penalty on the exporter, M/s. Bajaj Auto Ltd. The Tribunal set aside the penalty on the CHA, stating that once the penalty on the exporter was dropped, the same should apply to the CHA as well. The appeal was allowed.