2015 (2) TMI 336

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..... y, Dy. Commissioner (AR), for the Respondent. ORDER The applicant filed this application for waiver of pre-deposit of penalty of Rs. 25,000/- imposed under Sec. 112 of the Customs Act. The applicant is a CHA and filed Bill of Entry. The adjudicating authority loaded the value to the extent of 20%. The importer paid appropriate duty on the enhanced value. The adjudicating authority upheld the enh .....

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..... the imported consignments. Therefore, penalty is rightly imposed. 4. We have gone through the adjudication order and Order-in-Appeal. We find that the adjudicating authority held that the CHA had not advised the importer properly. We find that in the present case, the appellant filed Bill of Entry on the basis of document supplied by the importer. The assessable value of the imported goods .....

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