2011 (9) TMI 301

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.... Per Mrs. Archana Wadhwa: After hearing both sides duly represented by Dr. Prabhat Kumar, learned Advocate appearing for the appellants and Shri Amresh Jain, learned DR appearing for the Revenue, we proceed to dispose of the stay petition as also the appeal itself inasmuch as the issue lies in a narrow compass. 2. The challenge in the present appeal is that the penalty of Rs.30,000/- impos....

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....ions. I find that it has not been brought effectively on record that the appellant as representative of CHA had any role in mis-declaration of goods. Hence, I am of the considered view that the penalty of Rs.30,000/- would meet the ends of justice." 3. As is seen from above, the said penalty stands imposed on the appellant on the ground of his being negligence towards his work. Learned Advocate....