2017 (12) TMI 1727

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..... sent, Bill of Entry was filed by CHA. Thus, in the instant case, no mala fide intention is on the part of the appellant and he filed Bill of Entry in bona fide manner. Penalty set aside - appeal allowed - decided in favor of appellant. - Appeal No. C/51637/2017 and Cross Objection No. C/CROSS/50990/2017 - Final Order No. C/A/58695/2017-CU(DB) - Dated:- 22-12-2017 - Dr. Satish Chandra, J .....

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..... peal. 3. With this background, we heard Shri Ashish Batra and Shri R.K. Manjhi, Learned Counsels for the parties and gone through the material available on record. 4. After hearing both the sides, it appears that Shri Raj Kumar Wadhwa, the importer has supplied the necessary information and on the basis of the documents, the appellant has classified the goods which were rectified .....

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