2010 (2) TMI 434

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.... M.B. Bal, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - The common issue is involved in these appeals. Therefore, the same are being taken up together. 2. Heard both sides. The appellant is a CHA and the penalties were imposed on the ground that the appellant being a CHA got clearance on behalf of the importer under exemption Notification. The case of the Revenue is th....

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.... 5. We find that the appellant is a CHA and that goods were imported by availing the benefit of Notification for use in the specified goods. The appellant made road challan showing destination at Delhi and the goods were delivered to M/s. Atlas Cargo Movers, the Transporter at the instructions of importer. There is no evidence on record to show that the appellant had any role in the diversion o....