2006 (11) TMI 419

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....nt. Shri P.K. Katiyar, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - The appellant is a CHA and is aggrieved with the imposition of personal penalty of Rs. 25 lakhs imposed upon him in terms of the provisions of Section 112(b) of the Customs Act, 1962. 2. After hearing the ld. Advocate appearing for the appellant and the Ld. DR appearing for the revenue, we ....

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....find that the appellants have taken a categorical stand right from the beginning and as a CHA he has performed his duties in accordance with the provisions of the act and the act of clearance of the goods was not illegal. Any subsequent deflection of the goods cannot have any deflection on the role played by the appellant as a CHA. 4. After considering the submission, we find that the said....

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.... part of the CHA for preparing and filing the said documents. Role of the clearing agent is admittedly limited up to the clearance of the goods from the docks and he is under no legal obligation to ensure that the Nepal bound cargo reaches Nepal. The entire documentation was done by the appellants and the goods were cleared by the Customs in the trucks sealed by the Customs law and left the dock a....