2015 (5) TMI 160

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.... R Periasami: The appellant filed this appeal against the impugned order dated 28.03.2014, against the imposition of penalty of Rs. 1,00,000/- under Section 112 (a) of the Customs Act, 1962. After hearing both the sides, I find that the issue involved in this appeal is in a narrow compass and therefore, after disposing the stay application, I take up the appeal itself for hearing and disposal. ....

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....ts that they have never colluded to the importer or shipper. As a console agent and as per the direction from DHL, China they filed amendment before customs to amend Airway Bill in console agent's name. He further submits that they wanted to return the consignment to the country of origin (China) whereas, the supplier requested to send the consignment to Hongkong etc., which they have refused.....

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....y have voluntarily disclosed. A show cause notice was issued to the importer and the appellant for imposition of penalty under Section 114AA for confiscation and penalty under 112 (a) of the Customs Act. On perusal of the findings of the order at para 61 & 62, I find that the adjudicating authority has held that there is no allegation in the notice that the console agent has made any false declara....