2016 (12) TMI 430

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....the respondent ORDER Per Mrs. Archana Wadhwa The issue involved in the present appeal is imposition of penalty of Rs. 25,000/- upon the appellant. The appellant is a licenced CHA. The said penalty stands imposed in terms of Section 158A(2)(2i) of the Customs Act, 1962. 2. It is seen that on account of certain allegations of filing Bills of Entry on behalf of their importer client, a Show Cause....

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....and regulations made under this Act shall be published in the Official Gazette. (2) Any rule or regulation which the Central Government or the Board is enpowered to make under this Act may provide- (i).... (ii) that any person who contravenes any provision of a rule or regulation or abets such contravention or who fails to comply with any provision of a rule or regulation with which it was h....