2010 (12) TMI 92

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....essary documents such as invoice, packing list and mill test certificate (MTC).  The goods were examined, whereupon it was found that a part of the goods was non-alloy steel.  Since the MTCs in respect of all the goods were not made available, the importer was required to produce MTCs in respect of the remaining goods also.  The goods were subsequently re-examined for segregation of the quantities of alloy steel and non-alloy steel.  It was found that, out of the total declared quantity of 1444.90 MTs, only 519.27 MTs were found to be alloy steel. The remaining quantity of 924.63 MTs were found to be non-alloy steel, which was allegedly misdeclared by the importer.  It was also observed that the invoice and pac....

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.... chose to hear the importer through the CHA.  His order indicates that the CHA was heard as representative of the importer.  There is nothing to show that the CHA was called upon to show cause why a penalty should not be imposed on them under Section 112 of the Customs Act, nor is there anything to indicate that any opportunity of being personally heard was given to the CHA.  If the CHA was heard, they were heard only as representative of the importer.  They never got an opportunity to argue for themselves against any proposal for penalty.  Section 124 of the Customs Act mandates issuance of show-cause notice before imposing any penalty on any person under the Customs Act.  The proviso to Section 124 says that ....