2016 (12) TMI 1571

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..... their address and same was not being disputed. It is not required for the appellant to verify the address of the exporter/importer physically. Therefore, we hold that the appellant has taken due care while processing the export documents to check credentials of the exporter - penalty set aside - appeal allowed - decided in favor of appellant-CHA. - Customs Appeal No. 58264 of 2013 - 55914/2016 - .....

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..... spondent under CBLR,2013 was also initiated which has been set aside by this Tribunal vide Final Order C/A/51367-51368/2016 dated 21.4.2016. Therefore, the impugned order imposing penalty qua on the appellant is to be set aside. 3. On the other hand, learned AR appearing for the Revenue opposed the contention of the learned advocate and submits that the appellant being CHA is required to be vig .....

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..... porter/importer physically. Therefore, we hold that the appellant has taken due care while processing the export documents to check credentials of the exporter. In these circumstances, no penalty is imposable on the appellant in the light of decision of this Tribunal in the case of Falcon India vs. Commissioner of Customs [2015 (326) ELT 728 (Tri-Del)] wherein this Tribunal has observed as under: .....

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