2015 (7) TMI 418

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....ppearance For the Respondent : Mr. B Satish Sundar JUDGMENT (Delivered By R. Sudhakar, J.) Aggrieved by the order of the Tribunal in dismissing the appeal filed by the Department, the appellant/Revenue is before this Court by filing the present appeal raising the following questions of law :- "i) Whether the CESTAT is correct in holding that order passed through adjudication proceed....

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....erprazole, whereas the said goods are only ordinary starch powder and the first respondent had filed shipping bill on behalf of the said exporter. Hence, show cause notice was issued to the first respondent alleging that the first respondent had violated the obligations cast on him in CHALR 2004. The Commissioner of Customs, after due process of law, dropped the proceedings and passed an order in ....

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....e a lenient view and refrain from imposing any penalty on the noticee. Nonetheless I advise the noticee CHA to be more careful in future in the supervision of their employees. (iv) The Noticee CHA is permitted to continue to conduct their business as a Custom House Agent in the normal course." 3. Aggrieved by the said order of the Adjudicating Authority, the Department pursued the matter bef....

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.....Cawasji and Co. - 2000 (119) ELT 606 and G.P.Jaiswal - 2008 (226) ELT 707. The Tribunal's order in A.S.Vasan & Sons cited supra has been upheld by the Bombay High Court as seen from 2009 (238) ELT 217. 3. Following the ratio of the above decisions and also following the ratio of the Tribunal's order in Tass Clearing Services Pvt. Ltd. Vs. Commissioner of Customs, Hyderabad -2009 (238) ....