2015 (8) TMI 141

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....n Khanna, DR Per: Sulekha Beevi C.S. The appellants are aggrieved by the imposition of penalty under Section 112 (a) of the Customs Act, 1962. 2. Brief facts of the case are that the impugned consignment was imported through the appellant CHA, by M/s Aditya Exports, New Delhi declaring the goods as 'Rubber Washers & Rubber Gaskets'. One Shri Mansab Chaudhary, G-card holder of another CHA ....

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....Commissioner (Appeals) has taken a lenient view and that there are no ground to set aside the imposition of penalty. Against this, the learned counsel appearing for the appellant submitted that the Commissioner (Appeals) has observed that the appellant had no prior knowledge of the issue related to the imports and as to the nature of the goods imported vis-`-vis the Bill of Entry. On perusal of th....