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2019 (10) TMI 423 - CESTAT BANGALOREImposition of penalty on Custom Broker firm (CB) - failure in exercising supervision of proper conduct of their employee in transaction of business - HELD THAT:- The Commissioner in his findings in the impugned order has observed that the action against the appellant has been taken on the basis of the Order-in-Original passed by the Commissioner of Custom, Nhava Sheva Port - He has further observed that in the absence of any offence report which alleged violation of Regulation 11 (d), (e), (f), there is no basis to decide the same and further, he has also observed that there is no allegation of willful mis-declaration proved against the appellant in the inquiry conducted by the Inquiry Officer. It was not justified on the part of the Commissioner to impose a penalty of ₹ 50,000/- without holding the appellant guilty of violation of Regulation as alleged against him - Penalty do not sustain - appeal allowed - decided in favor of appellant.
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