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1 - 10 of 11 (0.20 seconds)Section 114 in The Customs Act, 1962 [Entire Act]
Section 114AA in The Customs Act, 1962 [Entire Act]
Section 108 in The Customs Act, 1962 [Entire Act]
Section 114A in The Customs Act, 1962 [Entire Act]
Section 124 in The Customs Act, 1962 [Entire Act]
M/S. Falcon Air Cargo & Travels (P) Ltd. vs Cc, New Delhi on 31 May, 2001
In the case of Kunal
Travels (Cargo) vs CC (ING) New Delhi 2017 (354) ELT 447
(Delhi) it was held by the Hon'ble High Court that all that the
CHA is to exercise due diligence. Unless there is evidence, no
7
C/40220,40222-40224/2021
presumption can be made that CHA had intention to defraud. In
the present case, it is alleged by department that the reply sent
to the letter issued by department to the exporter having been
dispatched from Trichy, the branch office of appellant has
abetted the incident of over valuation of goods. The appellant
has no knowledge about such letter. Merely, because the letter
was dispatched from Trichy it cannot be said that appellant has
abetted. No reason to fasten on such serious allegation on the
appellant. The Ld. Counsel prayed that the appeals may be
allowed.