2026 (4) TMI 1010

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.... the Appellant. Shri Maneesh Akhoury, Assistant Commissioner, (AR) for the Respondent. ORDER PER: R. BHAGYA DEVI Briefly the facts are that the appellant M/s. Cargo Placement Services & Agencies Pvt. Ltd. is a Customs Broker, holding Customs Broker License at Customs, Cochin and was also transacting business at various customs stations in the country under Form-C intimation. The Commis....

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....hey were terminated immediately. It is also submitted that neither the show-cause notice nor the impugned order has alleged that the appellant was aware of the fraudulent activities undertaken by their employees and also the employees in their statements have clearly mentioned that the appellant was not aware of the activities undertaken by them. 2.1 Further, the learned counsel submitted that ....

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.... more than 28 years in the industry and having undertaken the works diligently by following the provisions of the CHALR Regulations, they cannot be imposed with the penalty which is damaging his reputation. 3. The Authorised Representative (AR) for the Revenue on the other hand submitted that since it is an admitted fact that the employees of the appellant have committed the offense, the penalt....