2025 (6) TMI 778

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....missioner, Authorised Representative for the Respondent ORDER Legality of the penalty imposed u/s. 112A of the Customs Act, 1964 on appellant CHA is assailed in this appeal. 2. I have heard from both the sides on the other day. 3. Facts of the matter would go to show that appellant was put to show-cause on the basis of statement recorded from the Importer Shri Prabhat Tarsaria, Proprietor of M....

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....n is concerned, investigation with regard to their role has been carried out. However as far as recording of their statement is concerned, I don not find that there is any pre requisite of recording of statement for imposing penalty under section 112. 5. During the course of hearing Ld. Counsel for the Appellant, with reference to case laws reported in -(a) Enterprise International Ltd versus Com....

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....buted since none of them had stated that appellant CHA was aware of the undervaluation. 6. Though Ld. Authorised Representative Shri Dinesh Nanal, reiterated the findings of the Commissioner (Appeals), I am not agreeable to such findings as noted above for the reason that apart from principle of natural justice being violated in bringing someone to trial stage without giving him any opportunity t....