2009 (6) TMI 828

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..... [Order]. - In this appeal, a CHA challenges the penalty (Rs. 20,000/-) imposed on him under Section 112 of the Customs Act by the Commissioner of Customs. His client, who imported certain goods and appointed him as CHA, was found to have misdeclared the description and value of the goods in the relevant bill of entry. It appears, the importer approached the Settlement Commission in relatio....

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....644 (Tri.-Chennai). The ld. JCDR has argued in defence of the Commissioner's order. 3. After giving careful consideration to the submissions, I have found valid reason to set aside the penalty imposed on the appellant. This penalty was imposed on him under Section 112(a) and (b) of the Customs Act on the ground that he shared vicarious penal liability with his principal (importer). The ld.....