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2006 (12) TMI 362
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..... [Order per : S.L. Peeran, Member (J)]. - The appellant is a CHA. He has been imposed a penalty of Rs. 50,000/- under provisions of Section 112A of the Customs Act for having committed certain omissions and commissioner (sic) in as much as they prepared a letter to Customs on a generated letter head of the importer. They have not obtained authorization from the importer to appear in the matter....