The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on Customs House Agent (CHA) for improper export of steel-made kitchen tableware on the ground of non-violation of Customs House Agent Regulations (CHA),2004. United Customs House Agency (Private) Ltd, the appellant assessee the exporter Mahabir Metal had placed…
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