TaxTMI 
TaxTMI 
2004 (6) TMI 361
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....SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)].- These are appeals filed by two persons who acted on behalf of M/s. Swamy & Company. Custom House Agent for the clearance of silver covered by twenty Bills of Entry. These appellants are aggrieved by the penalties imposed on them by the lower authorities under Section 112 of the Customs Act. 2. Heard both sides. 3. Ld. ....
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.... the goods and out-of-charge was duly taken thereof. However, when the goods were about to be physically removed, the SIIB personnel stepped in and booked a case for confiscation and penalty against the CHA and the persons who worked under them. Show cause notices were issued, and the same were contested by the noticees. The original authority, who adjudicated the notices, ordered absolute confisc....
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....the consignments in question, it was not open to the authorities to proceed against the persons who worked under the CHA in accordance with law. Ld. SDR has reiterated the findings of the original authority and the lower appellate authority. 5. We have given careful consideration to the submissions. The finding by the original authority is that the appellants had abetted the clearance of goo....
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....ants on the strength of a finding that they abetted clearance of the goods which were held liable for confiscation. What the appellants abetted, according to the findings of the lower authorities, was clearance of the imported goods. But the clearance was done by the CHA, M/s. Swamy & Co. and they were not penalised. Where the act of CHA has been exonerated from penalty, no question of any abetmen....