2019 (1) TMI 625

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....the Appellant. Shri Harpreet Singh, Senior Standing Counsel with Ms. Suhani Mathur, Advocate, for the Respondent. ORDER The question of law urged by the appellant is that Rs. 5 lakhs imposed for contravention of Section 112(a) of the Customs Act (the modified demand) by CESTAT in the circumstances was unjustified. 2. It was urged on behalf of the appellant that the CHA concerned a....

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....atement made under Section 108 of the Customs Act relied upon by the Commissioner was the only basis for fastening the liability. It is urged that if there was fraud by CHA, the appellant/facilitator cannot be held responsible. Learned Counsel contended that the appellant was not even registered CHA but merely a facilitator. 4. The record discloses that the appellant admitted that he did n....