2001 (7) TMI 1092

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....haturvedi, SDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty amount of Rs. 10,000/- (rupees ten thousand) I take up the appeal itself with the consent of both the sides. The said penalty has been imposed upon the appellants under the provision of section 112 of the Customs Act, 1962. The appellant is a steamer agent responsible for carrying the....

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....rol and as such they cannot be charged under the provision of section 112. 2. Shri Bharat Shah, appearing for the appellants also drew my attention to another order of Joint Commissioner of Customs wherein under similar circumstances he has dropped the charges against another carrier agent. 3. Shri V.K. Chaturvedi, ld. SDR appears for the Revenue. 4. It is seen that logs in....