2015 (1) TMI 209

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....-1 JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Appellate Tribunal in dismissing the appeal filed by it, the Revenue is before this Court challenging the said order by filing the present appeal. This Court, vide order dated 16.12.08, framed the following substantial question of law for consideration :- "Whether the Tribunal's decision was justified in setti....

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....se of mis-declaration by the exporter, who attempted to export ordinary salt under the guise of 'Organic Dye Intermediate G-Salt' for the purpose of claiming drawback benefits for a declared value of Rs. 64 Lakhs. 3. The brief facts of the case is that the goods, on the threshold of export, was subjected to a chemical analysis by the Department in its laboratory, and it was ascertained ....

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....wever, the Tribunal declined to accept the plea for imposition of penalty on the CHA holding that CHA had no knowledge of the mis-declaration by the exporter on the nature of goods attempted to be exported by the exporter for wrongful availment of drawback claim and, therefore, dismissed the appeal filed by the Department. Aggrieved by the said order of the Tribunal, the present appeal is filed by....

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....on to hold that the Commissioner (Appeals) and the Tribunal's reasoning for setting aside the penalty imposed on the CHA is fully justified. 7. Further, the case of Satish Gupta (supra) relied on by the learned counsel for the appellant, does not apply to the facts of the present case. That is a case in which there is a clear finding that the CHA had knowledge and was aware of the nature of....