2009 (7) TMI 1272

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....CHANA WADHWA, JUDICIAL MEMBER:- 1. After dispensing with the condition of pre-deposit of penalty, I proceed to decide the appeal itself. 2. The Commissioner vide his impugned order, has imposed a penalty of ₹ 2 lakhs each on CHA M/s Vaz Forwarding Ltd. and Shri Winston Gregor Vaz. In addition, a penalty of ₹ 50,000/- stand imposed upon Shri Suresh Yadav. The said penalties are impose....

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....dav has stated inter alia that noting of bill of entry, preparation of gate passes, examination of goods was handled by his proprietary concern M/s Oriental Trade Links. He has further stated that he did not know whether advance licence presented along with bill of entry was debited or not; that after clearance, goods were handed over to Shri Ajit Dubey who was acting under the instructions of Shr....

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....ught to the various arguments advanced by these noticees. However, I observe that neither Shri Ashwani Kumar More nor Shri Ajit Dubey, whose instructions they followed while acting as a CHA, were importers of goods under consideration. As per the bill of entry, the importer of goods was M/S.S. International. Therefore, had it been a normal transaction between an importer and CHA, as claimed by the....

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....Their act of feigning ignorance about the very clearance having taken place against advance licence once it became evident that clearance in respect of which they had rendered their services as CHA and were duly paid for the same, belies their claim of having transacted CHA business in normal course. Moreover, their admission that they have not maintained any record or retained copy of any of the ....