2003 (6) TMI 357

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... application arises in an appeal preferred against an order of the Commissioner of Customs, whereby a penalty of Rs. 1 lakh was imposed on the applicant under Section 114 of the Customs Act. The prayer is for waiver of pre-deposit and stay of recovery in respect of the penalty amount. 2. I have examined the records and heard both sides. 3. It appears from the records and the submissions that th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Commissioner by order dated 15-3-2002 found them guilty of misdeclaration of the goods and imposed a penalty on them, apart from confiscating the goods with option for redemption. As against the CHA and their employee, the Commissioner passed a separate order, which is presently under challenge. Ld. Counsel for the applicants submits that there is neither any charge of collusion against the CHA in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lants in this case, for which the appropriate action is under the Regulations and not under Section 114. On this basis, Counsel pleads a strong prima facie case. Ld. DR refers to the show cause notice and submits that there is a clear allegation of abetment/omission against the CHA and the same has been upheld in the order of the Commissioner. According to ld. DR, this finding is enough to impose .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X