2019 (5) TMI 1476

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....t Through: Mr. Harpreet Singh, Sr. Standing counsel with Ms. Suhani Mathur, Advocates O R D E R CM Appl. No. 24278/2019 (Exemption) 1. Exemption allowed, subject to all just exceptions. CM Appl. No. 24279/2019 (delay) 2. For the reasons stated in the application, the delay of 206 days in filing the appeal is condoned and the application is disposed of. CUSAA 183/2019 3. This i....

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....the importer and others were included the present Appellant who was the CHA. In the adjudication order inter-alia a penalty of Rs. 5 lacs was levied on the Appellant under Sections 112 (b) & 114 (AA) for intentionally aiding/ abetting in evasion of duty by misdeclaring lesser quality in carats in five out of eight Bills of Entry. 6. In the impugned order, the CESTAT has noted as under:- ....