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2016 (6) TMI 506 - CESTAT NEW DELHI

2016 (6) TMI 506 - CESTAT NEW DELHI - TMI - Imposition of penalty on CHA - Section 117 of the Customs Act 1962 - Difference in number of ladies stitch suits - Held that:- the provisions of section 117 which provides for imposition of penalty on any person who contravenes any provision of the Act or asserts any such contravention and fails to comply with any provisions of the Act. In the present case there is no finding by Commissioner (A) that the appellant abetted with exporter so as to intenti .....

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- Final Order No. 51905/2016-CU(DB) - Dated:- 30-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Piyush Kumar, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER The challenge in the present appeal is to imposition of penalty of ₹ 50000 on the appellant CHA in terms of provisions of section 117 of the Customs Act 1962. 2. As per records the appellant filed a shipment in the Air Cargo export under shipping bill dated .....

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8377; 3 lakhs under section 114 (3i), the penalty of ₹ 1 lakh under section 114 AA and penalty of ₹ 50,000 under section 117 of the Customs Act 1962 and on the present appellant. 4. On appeal against the above order the appellant contented that he is only a CHA and his role is limited to presentation of the documents of the cargo and to assist custom officer in scrutiny and examination thereon; that there is no finding in the impugned order that the appellant has failed on this count .....

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cuments, in this case and he is a largely responsible. CHA instructed the G-Card holder to file documents in the case. Following discovery of discrepancy also during physical examination of goods, he cannot escape penalty proceedings, hence the original authority has rightly imposed penalty. As per facts and circumstances of the case penalty of ₹ 50,000/- only on the CHA under section 117 of the Customs Act, 1962 is appropriate as per facts and circumstances, as brought out and argued in t .....

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