2017 (7) TMI 1410

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....(AR), for the Respondent. ORDER The challenge in the present appeal is to imposition of penalty of Rs. 25,000/- on the appellant, who is CHA, in terms of the provisions of Section 114AA of the Customs Act, 1962. As per facts on record, the appellant filed bill of lading for export of paper under drawback on behalf of their customer. As the paper was of different types attracting two differen....

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....er hearing the learned departmental representative, I find that the imposition of penalty is on the sole technical ground of the error on the part of the CHA. To error is human and every error whether bona fide or mala fide will not attract penalty. Penalty by itself simplicitor suggests penal action, which is required to be taken against a person with the mala fide mind or fraudulent action. Such....