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Kinship Agency Pvt. Ltd. Versus Commissioner of Customs (I) , Nhava Sheva

2016 (3) TMI 6 - CESTAT MUMBAI

Imposition of penalty on CHA- Indulging with importers in undervaluation- Importers approached Settlement Commission directly for settlement of dispute and Settlement Commission allowed the settlement- Appellant only acting as CHA did not approached .....

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ement is passed in respect of the person entitled to file application before the Settlement Commission. Therefore, the appellant is not liable to pay penalty as the co-noticees have not been imposed any penalty by the Settlement Commission. - Decided .....

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tant Commissioner (AR) ORDER The present appeal is directed against the order of the Commissioner dated 5.11.2012 imposing a penalty of ₹ 20,000/- on the appellant who is a Custom House Agent (CHA), on the3 ground that they have aided and abett .....

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n Glass and M/s. Burhani Silvering Works, on 10.6.2008 and import documents pertaining to one more firm viz. M/s. Burhani Silvering Works, were resumed during the search of premises of M/s. Hatimi Glass. These importers were engaged in the import of .....

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lement, but the appellant who had no knowledge about the settlement proceedings going on, did not approach the Settlement Commission and moreover they were acting as a CHA and in the normal course of their duties, they filed the bill of entry without .....

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settled the matter by approaching the Settlement Commission, then in that case the appellant who is a co-noticee, cannot be penalized. In support of this submission, the learned counsel for the appellant cited the decision in the case of S.K. Colomb .....

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ed to file application before the Settlement Commission. The said decision in the case of S.K. Colombowala was subsequently relied upon in the case of Vinod Tomar vs. CC(E), Mumbai reported in 2015-TIOL-110-CESTAT-MUM and also in the case of Virender .....

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