2006 (9) TMI 331

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..... R., for the Respondent. [Order per : Ms. Jyoti Balasundaram, Vice-President] The appellant herein is an employee of M/s. Samnan International Agency, CHA on whom Commissioner has imposed penalty of Rs. 50,000/- under Section 114 of the Customs Act, 1962 for allowing one Shri Girish Gopal Parab to use his CHA licence by giving the rubber stamp and thereby abetting the transportation of al .....

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..... ave known that any foreign currency which was liable to confiscation was concealed in such consignment. Therefore no link between the appellant allowing Shri Girish Parab to use the CHA s rubber stamp and the transportation of the concealed foreign currency which has been confiscated, is established so as to visit the appellant with a penalty under Section 114 of the Customs Act. 3. We, therefor .....

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