Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

2003 (11) TMI 419

X X   X X   Extracts   X X   X X

→ Full Text of the Document

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

→ Full Text of the Document

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

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates