2008 (11) TMI 228

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....- This is an appeal filed by Shri I. Sahaya Edin Prabhu against an order of the Commissioner (Appeals). In the impugned order the Commissioner (Appeals) allowed an appeal filed by Shri Sahaya Edin Prabhu and vacated a penalty of Rs. 20,000/- imposed on him by the original authority under Section 114 of the Customs Act, 1962. The appellant is the proprietor of a CHA firm M/s. Patriot Freight and Lo....

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.... 3. The present appeal seeks to quash certain adverse findings contained in the impugned order against Shri Edin Prabhu. The following portion of the impugned order is apparently what the appellant wants to be quashed. "However on perusal of the records I observe that while on the one hand action under Section 114 of the Customs Act, 1962 is not sustained against the appellant for a violation o....

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....The relevant portion of the said Rule is reproduced as under:- Obligation of Custom House Agent:- A Custom House Agent shall: (a) obtain an authorization from each of the companies; firms or individuals by whom he is for the time being employed as Custom House Agent and produce such authorization whenever required by an Assistant Commissioner of Customs of Deputy Commissioner of Customs; ....

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....t appears that the above portion of the impugned order indicts the appellant suo motu without matching proposals in the Show Cause Notice. The grievance of the appellant that the observations are in excess of jurisdiction appears to be to the effect that the same are not justified or warranted considering the proposals in the Show Cause Notice basic to the proceedings. After having decided the app....