2002 (3) TMI 255 - AT - Customs

Summary

The Appellate Tribunal CEGAT, Mumbai found that the CHA had no knowledge of the fraud, so waived the penalty for M/s. Thawardas Wadhumal. The clerk, Shri Deepak Parekh, had conscious knowledge of the fraud and was directed to pre-deposit Rs. 2,500 for his appeal, with the balance of penalty waived during the appeal. Compliance to be reported by 5-4-2002.