2026 (1) TMI 1404

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....he respondent ORDER Per: AJAY SHARMA This appeal is directed against the impugned Order in Original dated 6.1.2017 passed by the Commissioner of Customs, NS-III, JNCH, Nhava Sheva whereby a penalty of Rs. 1 lakh was imposed on the appellant-CHA u/s.112(a) of the Customs Act, 1962. 2. The appellant herein was a co-noticee in the impugned proceedings, while M/s. Sirthai Superware India L....

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....- imposed on the importer u/s. 112(a) ibid was set aside by this Tribunal, while observing as under:- "xxx    xxx    xxx 4.9 From plain reading of the said clauses of Section 111, we do not find that these sub-clauses, are applicable to cases where the classification of claim of exemption is found to be erroneous. The fact that the goods correspond to declarat....