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Shri K. Natarajan Accurate Clearing & Shipping Agency, Shri PL Subramanian Versus CC (Sea - Exp) , Chennai

2015 (3) TMI 1064 - CESTAT CHENNAI

Penalty u/s 117 - Suspension of CHA License - Violation of CHALR - Held that:- Commissioner (Appeals) has already reduced the penalty in the case of the appellant Shri P.L. Subramanian from ₹ 50,000/- to ₹ 25,000/-. Taking into considerat .....

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the case where Section 114 of the Customs Act has not being invoked against the appellants for imposition of penalty for fraudulent exports or any provision under Section 113 of the Customs Act. Section 117 of the Customs Act is the penalty prescrib .....

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Act. Prima facie, the appellants have made out a case for waiver of pre-deposit of penalty. Accordingly, in both the appeals pre-deposit of penalty is waived and its recovery stayed till the disposal of the appeals - Stay granted. - C/S/42061-42062/ .....

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als are arising out of two Order-in-Originals and a common Order-in-Appeal. The stay applications filed by the applicants for waiver of pre-deposit of penalty of ₹ 50,000/- imposed on M/s. Accurate Clearing & Shipping Agency and ₹ 25, .....

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xporter. The Order-in-Original clearly alleges that the CHA has contravened the provisions of CHALR as they have not acted deligently as per CHALR. Whereas, the present case involves over valuation of the export goods where the department has not acc .....

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has already taken action under the CHALR and the license has been suspended. He further submits that the show cause notice was not indicated any penal proceedings under Section 114 of the Customs Act. The adjudicating authority cannot take shelter un .....

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ner and therefore, penalties are rightly imposed under Section 117 of the Act. 4. After hearing both the sides and on perusal of the records, I find that the issue relates to imposition of penalty under Section 117 of the Customs Act on both the appe .....

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