2007 (12) TMI 112

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....ommissioner of Customs (Appeals) setting aside the penalty of Rs. 50,000/- imposed upon the CHA/Respondents by the adjudicating authority. 2. I have heard both sides. 3. The facts of the case are that, one M/s. Choice Events & Trade Pvt. Ltd. imported live animals and circus equipments from Russia vide Airway Bill dated 16-11-2004. They requested for direct delivery which was given by the or....

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.... the correct value of the goods and that he had prepared the documents on the basis of the information given by the duly authorized agent of importer after due verification. He further held that even if the CHA had not properly verified the documents which resulted into undervaluation of the goods, because a clear undertaking as well as bond had been executed by the importer for re-export of live ....

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....e is no substance in this contention also, for the reason that the importer had directly written to the Dy. Commissioner of Customs under cover of letter dated 16-11-2004 stating that they had applied for permission for import of live animals to the DGFT. In other words, the fact that DGFT licence has not yet been issued was within the knowledge of the Department from the letter of the importer an....