2016 (12) TMI 1571

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..... S. K. Sheoram, AR ORDER Ashok Jindal (Judicial Member) The appellant is in appeal against the impugned order imposing penalty of Rs. 50 lakh under section 114 of the Customs Act, 1962 alleging that the appellant being CHA has not verified the credential of the exporters. 2. Learned counsel for the appellant submit that the appellant has verified the credential of the exporters by way....

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....o verify the authenticity of the exporter. Therefore, penalty is rightly imposed. He also submits that the appellant has failed to produce the exporter and the exporter was found to be non-existent. 4. Heard both the sides. Considered the submissions. 5. In this case, penalty has been imposed on the appellant for not verifying the credential of the exporter. We find that at the time of filin....

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....rms. Though the authority has stated this, the penalty is seen imposed by a self contradicting ground that however, the documents being fake, there was no due diligence on the part of the appellant. It is stated in the impugned order that there is no evidence to conclude that the CHA had prior knowledge that the importer was bogus. When the licence has been revoked with a clear cut finding that th....