2015 (3) TMI 68

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.... The appeal has been filed by the Revenue against Order-in-Appeal No. 208/Mum/III/2009 passed by Commissioner of Customs, (Appeals), CSI Airport, Mumbai. Vide the impugned order, the learned lower appellate authority set aside the penalty imposed on the appellant, M/s Skyline Air Logistics Ltd., the CHA who undertook the import transaction. Aggrieved of the same, the Revenue is before us. 2. Th....

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....n appeal before the lower appellate authority, the penalty was set aside. Inasmuch as the CHA knew that the importer did not have any IEC code he should not have filed the bill of entry and therefore, the CHA had colluded with the importer in the illegal import of goods and therefore, he should have been penalised and the penalty imposed on the CHA by the adjudicating authority is correct in law. ....