2022 (5) TMI 996

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....Authorized Representative for the Respondent ORDER This appeal is filed by the appellant, who is a Customs House Agent (CHA), against the levy of penalty under Section 112(a) of the Customs Act, 1962, levied by the Adjudicating Authority. 2. Heard Shri S. Baskaran, Learned Advocate for the appellant and Shri R. Rajaraman, Learned Assistant Commissioner (Authorized Representative) for the ....

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.... amount paid voluntarily towards the differential duty and interest. 4. The appellant appears to have filed a detailed reply against the allegations levelled against it, but however, not satisfied with the same, the Commissioner of Customs, Chennai-I has proceeded to pass the impugned Order-in-Original No. 202/2018-19 dated 24.12.2018, wherein he has inter alia confirmed the proposed imposition....

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....appellant, to fasten the penalty under Section 112 ibid. on the appellant. 5.4 Learned Advocate for the appellant would also rely on various judgements/orders in support. 6. Per contra, Learned Assistant Commissioner supported the findings of the lower authorities. 7. I have considered the rival contentions, have gone through the documents placed on record and also the judgements/orders r....

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.... the import itself becomes a proper import, in which event both these Sections will have no role, since when there is no improper import, then there remains nothing to confiscate. Moreover, Section 112 ibid. does not contemplate penal action for violations of provisions or regulations under any other law, much less violation under the CBLR; the charge is very specific: the act or omission should r....