TMI Blog2017 (7) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... 1962 or for abatement of contravention or for failure to comply with any provisions of Customs Act, 1962 - there is no finding by the Original Authority indicating any specific contravention on behalf of the appellant or any abatement by the appellant for any contravention by anybody else or any failure on the part of appellant to comply with any provisions of Customs Act, 1962 - penalty set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exercise due diligence to ascertain the correctness of any information which is imparts to a client with reference to any work related to clearance of cargo and submit true and correct and complete information to the Department in every respect and that the CHA are also supposed to be accountable to all the activities and obligations conducted by the exporter and that there was a deliberate at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exporter himself had prepared papers for export and that he was not aware about the restriction for export on the said chemicals. He has further taken me through Sub-para (b) of Para 2.7 which has reproduced the statement of the exporter and exhibited that exporter had nowhere stated that the appellant had any knowledge about the goods being prohibited for export and therefore, he has pleaded tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for such contravention or failure, shall be liable to a penalty not exceeding. The findings by the Original Authority in the impugned Order-in-Original in respect of the appellant are recorded at Para 6.16 of Order-in-Original. In the said para Original Authority has observed that the appellant has failed to discharge such duties, obligations and indulged himself in such activities as elsew ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
