2023 (11) TMI 180

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....ngh , Additional Commissioner for the Respondent ORDER Order : [ Per Hon'ble Mr. P. Dinesha ] The appellant appears to be one of the co-noticees against whom a Show Cause Notice dated 25.02.2020 was issued. Copy of the said Show Cause Notice is not placed on record in the appeal memorandum, but however, appeal number is given. 2. In adjudication, it appears that the Commissioner of Customs (Pr....

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....ost, Cochin - 682 029 (4) M/s. Cochin Air Cargo Clearing House, No. 30/369A, Matsyapuri Post, Cochin - 682 029 Against the above appellants, penalties under Section 114(iii) and Section 114AA of the Customs Act, 1962 had been levied. Against the present appellant, the Commissioner has confirmed the levy of penalty under Section 117 ibid. 4. When the matter was taken up for hearing, none appear....

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...., in the overvaluation of the goods imported. We find that most of the other appellants are the employees of the Customs Broker namely, M/s. Cochin Air Cargo Clearing House, Cochin, including the appellant before us. 8. Further, even the adjudicating authority himself has observed, at paragraph 20.06 of the impugned order, that this appellant did not have any direct connivance as to the subject e....