2015 (3) TMI 467

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....eli, Deputy Commissioner(AR) JUDGEMENT Per : B.S.V.MURTHY; A penalty of Rs. 10,000/- has been imposed on the appellant who is a CHA and is in appeal against this decision. The issue involved is whether the appellant had played an active role and abetted in misdeclaration of elastic tapes imported by a client of his which was found to have been misdeclared as non-woven fabrics. The finding....

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.... much more. The Bill of Lading and the delivery order available at the time of clearance of goods under B/E No.152547 did not reflect the actual contents in the consignment as has been admitted by the cargo forwarder who had issued the notice. In view of the above, I find that 150 cartons of elastic tapes were cleared without declaring the same at the time of clearance. The statement of labourers ....

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....imposed on the appellant. He submits that the OIO No.2/2006 considered this issue and there the Commissioner had taken a view that no penalty is leviable and the relevant paragraph is reproduced below:-                 Shri Sharad N Khona, the authroised signatory of the CHA M/s. B.J. Khona was legally bound to furnish f....

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....positive finding against the appellant. In fact even in the show-cause notice, in paragraph 33, where penalty proposal on the appellant is discussed but it is seen that after briefly explaining the facts, a conclusion has been reached in the middle of the paragraph that the appellant was well aware about the presence of elastic tapes in the consignments before importation of the same. Further on g....