2017 (7) TMI 1160

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....one appears on behalf of the appellant-despite notice. There is no application for adjournment. Heard the Ld. A.R. for the Revenue and perused the appeal records. 2.  The appellant a Custom House Agent, filed this appeal against imposition of penalty of Rs. 1,00,000/- under Section 112 (a) and 112 (b) of the Customs Act, 1962. 3.  Briefly stated the facts of the case are that a Show Ca....

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....f penalty on the appellant, the finding of the Adjudicating Authority is reproduced below:-   "16 As regards the role of M/s Soma Clearing Agents Pvt. Ltd. (noticee No. 12), I find that the said noticee as a regular CHA used to handle the import of the subject oil items of M/s JVL and other importers as well. Therefore, they must have been well versed with the formalities of the import ....

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....eir responsibility properly legally in dealing with the subject goods which they knew were liable for confiscation under Section 111 (m) of the Customs Act, 1962 and therefore the CHA for their omission and commission are liable for penal action under Section 112 (a) and 112 (b) of the Customs Act, 1962 as proposed in the show cause notice." 5.  I find that the Ld. Settlement Commission impo....