Home Case Index All Cases Customs Customs + AT Customs - 2023 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (10) TMI 753 - CESTAT CHENNAILevy of penalty u/s 112 (a) of the Customs Act 1962 - Customs House Agent (CHA) - violation of Regulation 13 of CHALR 2004 - It is alleged that the appellant did not verify the antecedents of the importer - HELD THAT:- There is nothing brought out from the records that the appellant had in any manner abetted the importer or the import of impugned goods. In para 53 it is clearly stated that the appellant has only assisted to file the documents on behalf of importer as required of a CHA Firm. It is not done in his individual capacity. There is no allegation that the appellant committed any act helping the import of the illegal goods. The department has not been able to establish sufficient grounds for imposing penalty under section 112 (a) of Customs Act 1962. The penalty imposed is not warranted and not justified. The impugned order is modified to the extend of setting aside the penalty of Rs. 50,000/- imposed on the appellant herein - Appeal allowed.
|