TMI Blog2003 (11) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. For the purpose of hearing this appeal the appellant Shri Arokiaraj, is required to pre-deposit a penalty amount of Rs. 2.5 lakhs imposed in terms of Section 112(b) of the Customs Act. The allegation against him is that he being a licensed CHA is required to verify the bona fide of any person approaching him for Customs cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve to be found out. Since Shri Durai Srinivasan was instrumental for this illegal act and actively abetted Shri Kasirajan and therefore, penalty is liable on him under Section 112(b) of the Customs Act, 1962. 3. On a careful consideration of the submissions made by both sides, we notice that no penalty has been imposed on Shri Kasirajan and he is yet to be apprehended. There is no statement impl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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