2015 (2) TMI 336

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..... supplied by the importer. The assessable value of the imported goods has been loaded on account of adding the air freight. The freight charges were paid by the foreign supplier. The appellant along with Bill of Entry filed the airway bill also. As appellant by CHA filed all the documents supplied by the importer, in these circumstances and in view of order passed by Tribunal setting aside the forf .....

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..... e adjudicating authority upheld the enhancement and imposed penalty on the importer as well as on the present applicant. 2. The contention of the applicant is that there is no evidence on record to show that the applicant had done anything contrary to the provisions of the Customs Act to make him liable for penalty. The applicant also submitted that for the same action the Commissioner of Custo .....

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..... sable value of the imported goods has been loaded on account of adding the air freight. The freight charges were paid by the foreign supplier. The appellant along with Bill of Entry filed the airway bill also. As appellant by CHA filed all the documents supplied by the importer, in these circumstances and in view of order passed by Tribunal setting aside the forfeiture of security amount, we find .....

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