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TMI Blog2018 (6) TMI 942X X X X Extracts X X X X X X X X Extracts X X X X ..... otor Cycle in knock-down condition was found. There is no case against CHA can be made out on these facts as CHA can only operate on the basis of documents given to him by the importer. They cannot be expected to be aware of the exact nature of the goods being imported if the documents show otherwise. It cannot be expected that the CHA could have detected any flaw in the invoices when the ent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant Mrs. P. Vinitha Sekhar, JC (AR) for Respondent Per: Raju This appeal has been filed by M/s Maa Krupa Forwarders Pvt. Ltd. against order forfeiting the security amount deposited by the said CHA under CHALR, 2004. 2. Learned Counsel for the appellant pointed out that they are CHA and vide the impugned order the Commissioner (General) had forfeited the entire security amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the appellant. The appellant challenged the said order before Commissioner (Appeals), who vide Order-in-Appeal dated 01.10.2008 set aside the penalty imposed on CHA after observing that the original authority had reached the conclusion without any evidence. The penalty against the appellant was set aside in those proceedings. He argued that in these circumstances, the penalty imposed under CHALR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s show otherwise. The article of charge is therefore not proved. 4.2 The Article of Charge 2 relates to the appellant s failure in detecting that the documents given by the appellants are false or manipulated. The entire case was detected on examination of the goods and not on detection of manipulated or fabricated invoice. In these circumstances, it cannot be expected that the CHA could have d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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