TaxTMI 
TaxTMI 
2021 (6) TMI 61
X X X X Extracts X X X X
X X X X Extracts X X X X
....m, AR ORDER The appellant is in appeal against the impugned order wherein the penalty of Rs.one lakh has been imposed on them under section 114(1) of Customs Act, 1962. 2. The facts of the case are that the appellant is Customs House Agent filed shipping bill on behalf of the manufacturer for export of scaffolding items at CFS, Dappar. The goods were examined @ 5% as per norms found to be in or....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... wherein, it was found as declared. No action has been taken against the officer and the exporter. A show cause notice was issued to the appellant to impose penalty under section 114(1) of the Customs Act, 1962.The matter was adjudicated and penalty of Rs.one lakh was imposed on the appellant. Against this said order, the appellant is before me. 3. Ld. Counsel for the appellant submits that the s....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ords placed before me and the arguments advanced by both sides, I find that in this case, the documents filed by Shri Ankit Sharma, the representative of the exporter, the documents were found in order and the goods examined by the examiner. In that circumstance, after examination of the goods and shipping bill, the role of the appellant comes to an end. There is no evidence placed on record with ....