2009 (6) TMI 807

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..... per : P.K. Das, Member (J)]. -  These appeals are arising out of a common order and therefore, both are being taken up together for disposal. 2.  M/s. D.S. Cargo Service, a Customs House Agent and Shri Jay Prakash, an employee of CHA and 'G' Card holder filed these appeals against the penalty of Rs. 1 lakh and Rs. 5,000/- respectively. 3. The relevant facts of the case, in brief .....

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..... e with the appellants had any knowledge of any improper export of goods. He relied upon the decision of the Tribunal in the case of Vetri Impex v. C.C., Tuticorin - 2004 (172) E.L.T. 347 (Tri.-Chennai) and in the case of V. Esakia Pillai v. C.C., Chennai - 2001 (138) E.L.T. 802 (Tri.-Chennai). 5. Learned DR on behalf of the revenue reiterates the finding of the Commissioner. He submits that .....

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..... stigation and his statements were also recorded. It is seen that the exporter also attended the adjudication proceedings. The Commissioner observed that the CHA did not take usual precaution with regard to the value, quantity, quality of the export goods at the time of filing shipping bills. 7. We find that penalties were imposed under Section 114 of the Customs Act which provides that any p .....

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