TMI Blog2012 (4) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... at he is aware of the procedures which are to be followed with the department. The reasoning given by the proprietor of the appellant which is reproduced in the form of affidavit, does not instil any confidence in his argument that the delay occurred is inadvertent. Nothing is mentioned as to when the employee left the services of the appellant in May 2010 and also as regards procedure of taking o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y of Rs. 17.25 lakhs was imposed and had taken all steps to promptly file the appeals against the said order-in-original, and the appeals were filed on 11-2-2011, within one month from the date of knowledge of the order-in-original. 2. I also further affirm that one of our employees Shri Vijay B. Singh, aged 43 years, son of Shri Gorakhnath Singh, was working with our firm as a clerk during the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al was received and if so, where is it. 6. Shri Vijay Singh then searched for the old records lying in the office and found the copy of the order-in-original, and handed over the same to me. Only at that point of time I came to know about the penalty imposed on me. On being asked as to why he had not informed me about the order-in-original earlier, Shri Vijay Singh informed that he could not gar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by both sides, it is undisputed that the appellant is a CHA and it is the duty of the CHA to educate assessees in respect of the transactions entered with the Customs Authorities for import or export of the goods. It is common knowledge that he is aware of the procedures which are to be followed with the department. The reasoning given by the proprietor of the appellant which is reproduced in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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