2016 (1) TMI 587

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..../969 issued in the year 1989. In February, 2001 one Shri Shabeer Shareef of Hyderabad approached him for clearance of a Toyota Altezza car imported from Dubai under the Transfer of Residence scheme and handed over all documents along with letter of authority to act on his behalf in clearance of the said car. The appellant accepted the clearance assignments in normal course of business and filed a bill of entry No.169825 dated 08/02/2001 for Shri Shabeer Shareef, who submitted a sales invoice No.453 dated nil issued by M/s.Central International General Trading Establishment, UAE, showing the Model year as 1999 and one export certificate No.109172 dated 18/01/2001 issued by the General Department of Traffic, UAE. There was a specific informat....

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....osed a penalty of Rs. 1.00 lakh on the appellant CHA. The appellant filed an appeal before the Commissioner (Appeals), who upheld the order-in-original. Thereafter, the appellant has filed the present appeal before this Tribunal. 3. we have heard the appellant and perused the records. 4. The learned Counsel for the appellant submitted that there is no specific and precise allegation in the show-cause notice showing that the appellant has acted in any capacity other than the CHA. No ground mentioned to invoke Section 112 of the Customs Act. Further, Bill of Entry was filed on behalf of the importer. He also submitted that there is no evidence to satisfy the requirement of legal proof that the appellant was in any way concerned in the act o....