1995 (5) TMI 180 - AT - Customs

Summary

The appeal was for waiver of penalty of Rs. 50,000 imposed on the Customs House Agent for abetting attempted smuggling of antiques. The Tribunal found that the show cause notice did not specify the act of abetment, thus the penalty was not sustainable. The appeal was allowed for adjudication afresh by the Deputy Collector with proper evidence and a speaking order.