), Calcutta
reported as 2001 (131) ELT 402, even the decision of the Larger
Bench of the Tribunal in the case of J.G. Exports Vs. CC, New
Delhi reported as 2000 (121) ELT 754 wherein it was held that
there is no obligation on CHA under CHALR to check physically the
credentials of the exporter. The prices of the goods and the other
prices were entered in the export documents by CHA only in terms
of the price stated in the invoices as well as based on the advice of
the exporter. Hence contravention of regulations cannot be alleged
against the appellant.