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2018 (7) TMI 539 - AT - CustomsRestoration of appeal - case of appellant is that the case [2017 (7) TMI 1160 - CESTAT KOLKATA] was passed ex-parte - Circular dated 18.11.2013 - Held that:- On perusal of the circular, I find that the circular is pertaining to all matters regarding Clearing agents and CHAs and shall be heard by a Division Bench. In the present case, the appellant filed the appeal against imposition of penalty of ₹ 1 lakh u/s 112 of the Customs Act, 1962. Hence, it is not a case of CHA under the Customs Brokers Licensing Regulations, 2013. The contention of the ld. Counsel cannot be accepted. It is contended that the SCN was issued by the DRI officer who was not competent to issue the notice under the Customs Act - the main noticee had already accepted and acted upon the purported show cause notice and had settled the case before the Settlement Commission as narrated in detail in the order of the Tribunal. The main noticee has already acted upon the notice and in such circumstances the plea of the appellant herein who is a co-noticee has no substance - application for restoration of appeal dismissed.
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