2015 (3) TMI 1064

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.... Mr A K Jayaraj, Adv. For the Respondent : Mr R Subramanian, AC (AR) ORDER Per: R Periasami: All the four appeals are arising out of two Order-in-Originals and a common Order-in-Appeal. The stay applications filed by the applicants for waiver of pre-deposit of penalty of Rs. 50,000/- imposed on M/s. Accurate Clearing & Shipping Agency and Rs. 25,000/- on Shri P.L. Subramanian, Clearing....

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.... submits that the show cause notice was not indicated any penal proceedings under Section 114 of the Customs Act. The adjudicating authority cannot take shelter under Section 117 of the Act as residuary penal provision where the penalty is not elsewhere specified. 3. On the other hand, the Ld. AR reiterated the findings of the adjudicating authority and submits that being a CHA they have not ac....