2017 (7) TMI 1410

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Full Text of the Document

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.... 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 different rates of drawback i.e., 4.4% and of 2.4....