2019 (10) TMI 423

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....up Sharan, Asst. Commissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dated 19.3.2018 passed by the Commissioner of Customs whereby the Commissioner has imposed a penalty of Rs. 50,000/- on the appellant for their failure in exercising supervision of proper conduct of their employee in transaction of business. 2. Briefly th....

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.... the appellant has been functioning as Customer Broker for the past several years without any complaint against them. He further submitted that their employee Shri K. Srinivasan, G-Card holder filed the Bill of Entry classifying the goods under CTH 8471 6025 to avail the benefit of Sl. No.8 of Notification No.24/2005-Cus. dated 1.3.2005 in spite of classifying the said goods under CTH 8441 1010. H....

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.... adjudicating authority has not made any adverse finding against the CB in his order. There is also no allegation of willful mis-declaration, non-compliance with the provisions of Customs Act or withholding of information contained in any order/instruction/public notice to their client." 3.1 He further submitted that in view of the fact that there is no willful mis-declaration and non-complianc....

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....basis of the Order-in-Original passed by the Commissioner of Custom, Nhava Sheva Port. He has further observed that in the absence of any offence report which alleged violation of Regulation 11 (d), (e), (f), there is no basis to decide the same and further, he has also observed that there is no allegation of willful mis-declaration proved against the appellant in the inquiry conducted by the Inqu....