2016 (10) TMI 1290

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....his appeal has been filed by Shri Kamlesh Ramesh Chandra Gandhi, partner of M/s. International Express Co. (CHA no. 11/92), who was imposed with penalty of Rs. 50,000/- under Section 114 of Customs Act, 1962. In the impugned order-in-original No. 09/2006 CC(X), dated 30th June 2006, Commissioner of Customs (Export), Nhava Sheva has rendered his finding on the role of the appellant thus "60.&emsp....

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....yees were present at the time of examination of the impugned cargo. Moreover, he did not ascertain the bona fides of the exporter or the quality of the impugned export goods. Thus, Mr. Kamlesh R. Gandhi and his CHA firm M/s. International Exports Company have abetted in the fraudulent exports of the impugned goods effected/attempted by M/s. CMA Overseas." while forbearing from imposition of penal....