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2010 (1) TMI 439 - AT - CustomsPenalty on Custom House Agent - The allegation against the current appellant is that he being a CHA instead of filing the shipping bills on his name, the appellant filed the same through M/s. CSR Inter national. It was alleged that Shri V.K. Singh, the proprietor was fully aware of the fraud and mis-declaration of the goods and knowing this he deliberately got the shipping bills filed by another person who did not have elementary knowledge of export of the goods or procedures thereto. Held that – in absence of any categorical findings as to the role played by appellant, in misdeclaration of goods meant for export, he cannot be visited with a penalty under section 114(i) of the Act.
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