2013 (8) TMI 469

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....ts that the appellant has allowed others to use his CHA licence and committed offence under Customs Act, 1962. It is fair admission of the appellant in this regard. Adjudication order does not reveal whether the appellant was abetter to the commitment of the offence except allowing its CHA licence used by others. Such offence of the appellant made it liable to penalty of Rs. 20 lakhs. Taking entir....