2014 (5) TMI 601

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....th Mr. Sumit Gaur ORDER Admit. The following question of law arises for consideration: - "Did the Tribunal fall into error in sustaining the penalty to the tune of Rs.50,000/- on the appellant, the Customs House Agent (CHA) under Section 112(a) of the Customs Act, 1962" The facts are that the appellant is a holder of a CHA license. It assisted the importation of consignment of hardware tele....

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....ater on 31.03.2013, when the Commissioner passed the order- in-original, inter alia, imposing penalty of Rs.2 lakhs under Section 112(a) and 117 of the Customs Act, 1962 to CHA, it felt aggrieved and appealed to the CESTAT and the Tribunal by the impugned order reduced the amount of penalty from Rs.2 lakhs to Rs.50,000/- but upheld the order of the Commissioner in principle. The appellant contende....

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....Customs Act. 14. As per discussion, in preceding para in the case of importer, it has already been observed that no malafide has been reflected upon on the part of the appellant. However, it is fact that the licence is required for importation of the goods and these goods were restricted under import and export policy. Even it there is no malafide, the goods were liable for confiscation and impos....