2014 (1) TMI 1775

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....enged in the present appeal is to penalty of Rs. 5,000/- imposed upon the CHA. For better appreciation of the findings of Commissioner (Appeals), I reproduce the relevant paragraph from the impugned order:-   The short point to decide upon is whether the Appellant i.e. the CHA, who admittedly filed the referred shipping bills for export purpose can be considered for imposition of Penal....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ted to tests. Hence, it is not the case of the Department to argue that the CHA and his staff had any kind of role in the said attempt to export the goods under the said shipping bill, which incidentally has neither been referred to nor has been substantiated in any manner, as per facts and circumstances of the case. Therefore a penalty of Rs. 5000/- only would admirably serve the purpose of law, ....