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2015 (3) TMI 1064 - AT - CustomsPenalty u/s 117 - Suspension of CHA License - Violation of CHALR - Held that:- Commissioner (Appeals) has already reduced the penalty in the case of the appellant Shri P.L. Subramanian from ₹ 50,000/- to ₹ 25,000/-. Taking into consideration of the fact that in the case of valuation of export goods, role of CHA is not involved under the provisions of CHALR. As confirmed by the Ld. Advocate, the department has already taken action and suspended the license of the CHA. Further, this is the case where Section 114 of the Customs Act has not being invoked against the appellants for imposition of penalty for fraudulent exports or any provision under Section 113 of the Customs Act. Section 117 of the Customs Act is the penalty prescribed where no penalty has been expressly provided in any of the sections. Both in the show cause notice and in order-in-original, the adjudicating authority has not invoked the Section 114 of the Customs Act but imposed penalty under Section 117 of the Act. Prima facie, the appellants have made out a case for waiver of pre-deposit of penalty. Accordingly, in both the appeals pre-deposit of penalty is waived and its recovery stayed till the disposal of the appeals - Stay granted.
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