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2015 (3) TMI 1064 - CESTAT CHENNAI

2015 (3) TMI 1064 - CESTAT CHENNAI - TMI - 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 consideration of the fact that in the case of valuation of export goods, role of CHA is not involved under the provisions of CHALR. As confirmed by the Ld. Advocate, the department has already taken action and suspend .....

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ut imposed penalty under Section 117 of the 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/42061-42062/2013 in C/42193-42194/2013 ,C/S/42069-42070/2013 in C/42196-42197/2013 - Dated:- 20-3-2015 - R. Periasami, Member (T),J. For the Appellant : Mr A K Jayaraj, Adv. For the Respondent : Mr R Subramanian, AC (AR .....

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processed the documents submitted by the exporter. 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 accepted the declared value and taken opinion of the expert for determining the export value. That being the case of the CHA, his role is to process the documents meant for export not the value of the goods dec .....

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