2010 (9) TMI 272

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....p; Shri P.D. Roy, Advocate, for the Appellant. Shri K.S. Chandrasekhar, JDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - In this application filed by the appellant, a Customs House Agent, the prayer is to dispense with pre-deposit of the penalty imposed on them by the Commissioner as also to grant stay of recovery thereof. 2. After examining the records and heari....

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....or proceeding against the CHA under CHALR, 2004. The second finding recorded by the Commissioner is that the CHA failed to give full and accurate details about the value of the imported goods thereby committing breach of the Customs Valuation Rules, 1988/2007. The learned JDR has not shown any Valuation Rule which requires a CHA to give value-related particulars to Customs authorities. Hence, prim....