TaxTMI 
TaxTMI 
2016 (3) TMI 6
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....cate For the Respondent : Shri Chatru Singh, Assistant Commissioner (AR) ORDER The present appeal is directed against the order of the Commissioner dated 5.11.2012 imposing a penalty of Rs. 20,000/- on the appellant who is a Custom House Agent (CHA), on the3 ground that they have aided and abetted the importer in indulging in undervaluation while presenting the bill of entry. 2. Briefl....
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....ver they were acting as a CHA and in the normal course of their duties, they filed the bill of entry without any extra monetary consideration and without having any knowledge regarding the undervaluation done by the importers. 3. The learned counsel for the appellant submitted that in this case the appellant only acted as CHA and once the main notices have settled the matter by approaching the ....
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....vision Bench of the Tribunal has held that if the co-noticees have settled the matter before the Settlement Commission, the penalty cannot be imposed on other co-noticees. 4. The learned AR has tried to justify the order of the Commissioner on merit, but I am not going into the question on merit of the case in view of the case law cited by the learned counsel for the appellant and moreover, the....