2017 (4) TMI 601

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..... a Overseas and there is no evidence to show that the CHA knew about the in correct classification and valuation of the Goods - the CHA declared the goods in the Bills of Entry based upon the information given to him by the importer and is not expected to investigate and find out the correct classification or value of the goods - penalty imposed on CHA not justified - appeal allowed - decided in fa .....

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..... correct. Accordingly, after issuance of Show Cause Notice proceedings were initiated against the importer as also the CHA. The said proceedings resulted in imposing penalty of ₹ 5 lakhs, on the CHA. 3. On appeal against the above, Commissioner (Appeals) observed that as the role of the CHA is not apparent and strong enough to warrant such penalty, the same was reduced to ₹ 25,000/-. .....

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