2017 (5) TMI 1177

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.... The fact of the case is that the appellants Shri Rajesh Damani is a custom clearing agent who owns freight forwarding firm M/s. Adarsh Clearing Agency from 2000. Since he did not have CHA licence on his own, he undertook clearances in firm, without a CHA licence. At the time of investigation, it was found that he is getting the import clearances done through M/s. Sky Sea Services. DRI has inves....

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....092/- and Rs. 26,73,918/- against M/s. Bhaktiprem International was confirmed. The goods of more than Rs. 4 crores were confiscated with an option to redeem the same on payment of redemption fine of Rs. 94 lakhs and Rs. 17 lakhs. In addition, penalties were also confirmed. Penalty of Rs. 10 lakhs was imposed on the appellants under Section 112 of the Customs Act, 1962, or his acts of omission and ....

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....learing and forwarding agent should not have been imposed penalty under Section 112. He placed reliance on the decision of the Tribunal in the case of Aquarius Maritime Pvt. Ltd. 2017 (346) ELT 285. 3. Shri M.K. Mall, Ld. Asstt. Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He further submits that the appellants, even though, are clearing an....

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....ctual quantity of 20-22 MT per container. This is with the sole intention to evade the huge amount of customs duty. In these facts, the plea of the appellants that they were not aware of the under-valuation of the goods is absolutely incorrect. Therefore, I am of the clear view that the appellant was actively involved in the clearing of the goods and fact of undervaluation was known to them, there....