2023 (10) TMI 507

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....ative for the Respondent ORDER The present appeal has been filed by the Appellant Shri. Manoj Baid, against the imposition of personal penalty of Rs.1,00,000/- in the impugned Order-in-Original dated 26.12.2014, passed by Commissioner of Customs (Port), Kolkata. 2. The brief facts of the case are that the Directorate of Revenue Intelligence issued a show cause notice dated 13/12/2013 in connec....

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....alty on him, the Appellant has filed the present appeal. 3. In their submission the Appellant stated that he has only assisted the CHA M/s Nepa Agency in clearance of the said consignment. He was not dealing with the clearance of the import consignment as he was not having CHA license. He has no knowledge about the misdeclaration of the goods. He has not misused the name and stamp of the CHA firm....

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....ri Manoj Baid of Baid Organization (noticee No. 6) acted as defacto CHA in this case. At the material time his own agency licence remained suspended. Therefore, he used M/s Nepa Agency & o Pvt. Ltd., (noticee No. 7) to handle the import of the impugned consignment in question after paying remuneration to the said CHA. In effect the authorized signatory of M/s Nepa Agency ony signed the documents a....

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....orated at para 42 supra, Sri Manoj Baid is liable to penalty under Section 112(a) of the Customs Act, 1962." 7. From the above findings, we observe that the Appellant has deployed his employees to look after the clearance of the import consignment. We also observe that the Appellant has admitted that they have assisted the CHA in clearance of the consignment of cigarettes of Indonesian origin whi....