2000 (3) TMI 278

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....ken up for disposal with the consent of both sides after waiving deposit. 2. The order of the Commissioner impugned in this appeal imposed a penalty of Rs. 1 lakh under clause (b) of Section 112 of the Act on the appellant, a custom house agent. The Commissioner's order adjudicated on the notice to an importer of second hand machinery, the appellant before me, employees of the importing comp....

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....o employees. 4. Any involvements by Custom House agent, a private limited company could only have been through the acts or omissions by any one or more of its employees. A private limited company can only act, or fail to act by not fulfilling its duties through such acts or omissions of these human beings. Therefore in a case of this kind not involving breach or failure to follow statutory o....