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2015 (11) TMI 1087 - AT - CustomsViolation of the provisions of the Customs House Agents Licensing Regulation, 2004 - lapse on the part of Mr. G.S. Prince who was a G card-holder of the appellant - Misdeclaration of goods - Import of second hand cars - Held that:- Mr. G.S. Prince admitted in his statement that he acted in his personal capacity and the appellant. CHA was not aware his activities in this regard. It is also seen that the appellant s statement was never recorded and there is no evidence to suggest that the appellant was aware of the activities of Mr. G.S. Prince. In this regard, we find that in respect of Appeal the CESTAT allowed the appellant s appeal [2015 (11) TMI 758 - CESTAT NEW DELHI] and set aside the penalties imposed upon it on similar grounds and on the basis of similar evidence. CESTAT in that order came to a finding that there was no evidence to prove the involvement of the appellant, that its employee had suo motu acted for his personal greed and beyond the scope of duty and therefore the employer (i.e. the appellant) cannot be penalised. - where the agent was authorised expressely or impliedly by the owner, the owner shall also be liable for the actions of agent. In the present case, no evidence has come on record that the appellant authorised Mr. G.S. Prince expressly or impliedly. - Levy of penalties set aside - Decided in favour of appellants.
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