2009 (6) TMI 223

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..... er (Appeals) has found in the impugned order that the appellant’s acts, after taking into account all the evidence established the fact that he was aware of the concealment before filing the bill of entry. However, no such acts are brought out from the record. In the absence of any knowledge or reasonable belief on the part of the appellant, of misdeclaration of the goods by the importer, he canno .....

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..... e importers. The adjudicating authority has relied upon the fact that it was the appellant alone who had approached requesting for clearing of the consignment imported in the name of M/s. Global Technology Inc., to hold that he is liable to penalty. He has also relied upon the fact that the documents for filing bill of entry were signed without proper authorisation from the importers and that the .....

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