2006 (5) TMI 290

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.... A. Hore, JDR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  After hearing the applicant/appellant for some time, it transpires that the main appeal of the C.H.A. could be disposed off at this stage. The appeal is taken up for disposal. 2. The appellant has been imposed a penalty of Rs. 50,000.00 (Rupees fifty thousand) under Section 114(iii) of the Customs Act, ....

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.... did not act in bona fide manner. They could have ascertained the authenticity of the authorised signatory, but did not do so. They have also not submitted any PAN No, Bin No. or any other document which shows that the person concerned was related to M/s. Dot Dot Expo & Info Co. As such I hold that they have failed to perform their bona fide duty. Accordingly, I hold that they are liable to penalt....