2011 (6) TMI 81

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....n these four cases has been penalized to the extent of Rs.74,000/- collectively. The adjudicating Commissioner has given a finding in respect of him in each of the four cases to the effect that he was the employee of the CHA firm which dealt with the impugned shipments where goods were grossly overvalued and there was no realization of the export proceeds. It has been detected by the officials of ....

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....d. He also states that the appellant merely worked as an employee of the CHA firm and did his normal work. He also pleads for a lenient consideration as the appellant is no longer an employee of the CHA, has no job at present, no income and had also earlier suffered a handicap by way of loss of a limb while working in the port area.   4. I have considered submissions from both sides as well ....