2003 (6) TMI 357

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...., for the Respondent. [Order]. - This application arises in an appeal preferred against an order of the Commissioner of Customs, whereby a penalty of Rs. 1 lakh was imposed on the applicant under Section 114 of the Customs Act. The prayer is for waiver of pre-deposit and stay of recovery in respect of the penalty amount. 2. I have examined the records and heard both sides. 3.&emsp....

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....ds, imposing penalty, etc. As against the exporter, the Commissioner by order dated 15-3-2002 found them guilty of misdeclaration of the goods and imposed a penalty on them, apart from confiscating the goods with option for redemption. As against the CHA and their employee, the Commissioner passed a separate order, which is presently under challenge. Ld. Counsel for the applicants submits that the....

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....f the CHA Regulations has been alleged against the appellants in this case, for which the appropriate action is under the Regulations and not under Section 114. On this basis, Counsel pleads a strong prima facie case. Ld. DR refers to the show cause notice and submits that there is a clear allegation of abetment/omission against the CHA and the same has been upheld in the order of the Commissioner....