TMI Blog2006 (11) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order per : S.L. Peeran, Member (J)]. The appellant is a limited company incorporated under Companies Act. They were carrying on the activity of CHA. They were asked to show cause along with the export viz., M/s. Sweety International Pvt. Ltd. who had diverted huge quantities of Polyester knitted/woven/pile fabrics imported duty free against Annual Advance Licence, to the l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ole in attempted export fraud thereby rendering himself and the appellant liable for penalty under Section 114 of Customs-Act. The appellants contended that there was no finding with regard to the appellant s involvement except the Commissioner having observed in Para 63 that the appellants have acted in a manner unbecoming of a responsible CHA and violating the provisions of CHALR 1984 thereby re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Sivasubramanian v. CC, Trichy - 2004 (165) E.L.T. 97 (T) (viii) Bureau Veritas v. CC, Mumbai - 2003 (156) E.L.T. 688 (T) (ix) P.B. Nair C F Pvt. Ltd. v. CC, Mumbai - 2006 (202) E.L.T. 829 3. The learned JCDR reiterated the departmental view. 4. On a careful consideration, we notice that there is practically no evidence produced by the investigating agency against the appellants. Neither ..... X X X X Extracts X X X X X X X X Extracts X X X X
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