TMI Blog2000 (10) TMI 511X X X X Extracts X X X X X X X X Extracts X X X X ..... order, M/s. Shaikh Pandit, a Customs House Agent of Calcutta, was imposed a penalty of Rs. 1,00,000/- under Section 114 of the Customs Act, 1962. 2. The issue for consideration in this appeal is whether the appellant has contravened the provisions of the Customs House Agents Regulations, 1984 thereby making himself liable for a penalty under the Customs Act, 1962. 3. The facts, in brief are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e adjudication proceedings initiated against the said two exporters, S/Shri Chandra Prakash Bharech, Md. Ikhlaque Waries, Tushar Pandit, Suryakant Jha and the appellant resulted in absolute confiscation of the said goods and imposition of penalties of Rs. 5,00,000/- each on the said two exporters, Rs. 1,00,000/- each on S/Shri Chandra Prakash Bharech and Md. Waris, and Rs. 1,00,000/- on the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner of M/s. Tirupati Trading Corporation, Calcutta. As such, the learned Advocate submits that Shri Bharech is the person concerned with contravention of the customs law, if any, and not the appellant. 5. Shri R.K. Roy, the learned JDR appearing for the Revenue, supports the findings of the Commissioner as contained in the order impugned. 6. On hearing both sides and on a careful perusal of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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