2008 (6) TMI 406

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t. Shri Amit Jain, DR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed this appeal against the imposition of penalty of Rs. Five lakhs under Section 112 of Customs Act. The appellant is a representative of CHA. 3. The brief facts of the case are that the Bill of Entry was filed in respect of imports made from Ma....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sia and Revenue made enquiry and it was found that no firm in Malaysia exist as mentioned in the invoice. The contention is that the appellants are no way connected with the importer to evade payment of duty. The documents supplied by the importer were submitted to the Custom authorities for the assessment of the goods and there is no evidence that appellant is receiving anything more than due for....