2018 (1) TMI 1526

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..... screpancy found in the number of boxes at the time of landing of the goods. The CHA was not aware about the weight of the goods. Only later stage, it was found that the goods are having different weight. The importer has not disclosed the weight of the goods to the CHA. When it is so, then CHA cannot be penalised. Penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No .....

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..... Department has enhanced the value and demanded the differential duty from the importer. The department has levied penalty under Sections 112(a) and 114AA on the appellant who is the CHA firm. Being aggrieved, the present appeals have been filed by the appellant. 3. With this background, we heard Sh. D.S. Nagi, Ld. Advocate for the appellant and Sh. R.K. Manjhi, Ld. AR for the Revenue. .....

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