2018 (7) TMI 2189

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....Respondent. ORDER The challenge in the present appeal is to penalty of Rs. 25 lakhs imposed upon the appellant, who is CHA in terms of Section 114(3)(i) of Customs Act, 1962. Nobody appeared for the appellant. Accordingly, we have heard the Learned AR appearing for the Revenue and have gone through the impugned order. 2. As per facts on record one M/s. A.J. Corporation exported Beta Naptho....

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....e was being used by others. While imposing penalty upon him the Adjudicating Authority has observed that though the appellant had denied having any knowledge about the firm M/s. A.J. Corporation or its exporters but in similar export fraud cases wherein goods were seized by the Department it was found that shipping bills were bearing his signatures. As such he has concluded that the CHA was in han....