9911796707
TMI Blog2014 (1) TMI 1775X X X X Extracts X X X X X X X X Extracts X X X X ..... export freight, penalty of ₹ 5,000/- is being imposed upon him. Inasmuch as, as per the findings of Commissioner himself the CHA has not involved. I find no justifiable reason to impose penalty of ₹ 5,000/- upon him. The same is accordingly set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No. 2443/2012-EX[SM] - FO ORDER NO. 50217/2014 - Dated:- 21-1-2014 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said attempt to export the impugned goods against the provisions of the Act ibid. In the entirety of the case, it is observed that the exporter admitted his fraudulent behavior in attempting to export the impugned goods, which admittedly has no relevance to the Appellant; the export documents were handed over by the exporter duly signed by them and the CHA apparently, received such documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant authority has given findings in favour of the CHA. As such it cannot be appreciated that having held that CHA is not involved in the export freight, penalty of ₹ 5,000/- is being imposed upon him. Inasmuch as, as per the findings of Commissioner himself the CHA has not involved. I find no justifiable reason to impose penalty of ₹ 5,000/- upon him. The same is accordingly set asid ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
