2018 (7) TMI 552

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....amesh Nair The brief facts of the case are that the appellant is Custom House Agent (CHA) and engaged in the clearance of goods namely, Poppy Seeds imported. The case against the importer is that they have mis-declared of goods which led to evasion of huge amount of Custom Duty. The appellant was imposed penalty of Rs. 1 Lakhs under section 112(a) of the Customs Act, 1962 by the adjudicating au....

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.... Triways Transportation Pvt. Ltd - 2018 (5) TMI 165 - CESTAT New Delhi. Deepak Kumar & Others - 2017 (5) TMT 1004 - CESTAT New Delhi. Anoop Mithas, M/s. Eminence Container Lines - 2017 (9) TMI 540- CESTAT New Delhi. 3. On the other hand, Shri. S.K. Shukla Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits t....

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.... Agro Foods, Ahmedabad. The case against M/s Oswal Agro Foods is that the goods were grossly mis-declared which led to evasion of Customs duty. As regards, the role of the appellant, I find that the appellant have declared the goods as per the document, therefore, the mis-declaration cannot be alleged against the appellant. From the order in original, I find that this fact has been admitted by the....

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.... importer in illegal clearance of import by allowing using their CHA licence. The misdeeds on their part as observed by me hereinabove have rendered the goods liable for confiscation. I therefore find them liable to penalty under Section 112 (a) of the Customs Act, 1062." 5. From the above finding, it can be seen that the adjudicating authority has categorically held that there is no m....