Importer Penalized for Independent Action u/s 114AA; CHA Cleared of Responsibility u/s 112(a.

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....Imposition of penalty u/s 114AA on Importer and u/s 112 (a) on CHA - the importer took the risk and moved the goods out of the LCS on his own, without listening the advice of the CHA - the CHA cannot be held responsible for the violations committed by the importer, without listening the advice of the CHA - AT....