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2015 (12) TMI 793 - CESTAT NEW DELHI

2015 (12) TMI 793 - CESTAT NEW DELHI - TMI - Penalty u/s 112(a) - misdeclaration of goods - hazardous waste oil - Held that:- There is no evidence brought out by the department in their process of investigation to establish that the appellant had prior knowledge that Raja Singh was speaking fake or that anything regarding the misdeclaration of goods. Further, the importer had imported consignments of same descriptions in the past through the port of ICD, Tughlakabad, wherein no discrepancy was n .....

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peal No. C/50456/2015-CU[SM] - Final Order No. 53057/2015 - Dated:- 1-10-2015 - Smt. Sulekha Beevi C.S., Member (Judicial) Shri Pradeep Sharma, Advocate : For the Petitioner. Shri M.R. Sharma, DR : For the Respondent. ORDER Per: Sulekha Beevi C.S. The appeal is filed challenging the impugned order which upheld the imposition of penalty of ₹ 1,00,000/- on the appellant under Section 112 (a) of the Customs Act, 1962. 2. Brief facts are as under: 2.1 The appellant, authorized CHA, filed two B .....

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provided by Shri Raja Singh, who represented himself to be the Manager of M/s. Star Enterprises. The statement of Shri Raja Singh was recorded on 28.10.2011 wherein he deposed that the documents pertaining to the Bills of Entry were provided by him to the appellant and that he wrongly represented to the appellant that he is the manager of M/s. Star Enterprises. That actually he is not holding any position in M/s. Star Enterprises. He also stated that he used to contact the importer, Shri Jhavar .....

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