2014 (6) TMI 752

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..... ter and has discharged applicable Customs duty on the said consignment and cleared the consignment out of the Customs area and handed it over to the importer. After the goods were cleared from the Customs area, even if the appellant herein has directed the transporter to deliver the consignment to some other place other than the place, would not amount to his abetment of the issue of in-eligible a .....

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..... tay Petition and perusal of the records, we find that it is undisputed that the appellant, as a CHA, has filed Bills of Entry along with declaration as has been given by the importer and has discharged applicable Customs duty on the said consignment and cleared the consignment out of the Customs area and handed it over to the importer. After the goods were cleared from the Customs area, even if th .....

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