2018 (6) TMI 942

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..... 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 amount deposited to the Department under the provisions of CHALR, 2004 for not fu .....

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..... als), 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, 2004 cannot be sustained. 3. Learned AR relies on the impugned order. 4. We ha .....

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..... rge 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 detected any flaw in the invoices when the entire investigation was not based on any defect .....

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