2016 (10) TMI 818

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... JUDGEMENT By an order dated 30th March, 2012, the Commissioner of Customs passed an order holding that the Custom House Agent was liable to pay penalty under Section 112(a) of Customs Act for omission and/or commission leading to evasion of duty by the importer by way of mis-declaration and wrong classification of the goods. Penalty of sum of Rs. 79,000/- was imposed on the Custom House Ag....