9911796707
TMI Blog2010 (4) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order]. - The appellant herein is a CHA who is aggrieved by imposition of a penalty of Rs. 10,000/- on the ground that he abetted over-valuation of export garments attemped to be exported by M/s. Miracle Impex, the firm of which Shri Usman Ali was a partner. 2. I have heard both sides. The finding of the adjudicating authority against the appellant is contained in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tions requires the CHA "to advise his client to comply with the provisions of the Customs Act, 1962 and in case of non-compliance, bring the same to the notice of the Deputy Commissioner of Customs or Assistant Commissioner of Customs." Further, the CHA is required to exercise due diligence to ascertain the correctness of any information which he imparts to his client with reference to any work re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri A.P. Ravi) who was neither the exporter nor an authorized person, and thereby facilitated misdeclaration of value of the export goods to avail undue Drawback. Thus, the penal liability of Shri M.J. Joshy, CHA under Section 117 of Customs Act, 1962 stands established". 3. I find that Shri Usman Ali of M/s. Miracle Impex has confirmed that he was processing documents through Shri A.P. Ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
