2004 (6) TMI 391

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..... Shri K.K. Srivastava, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. The application for waiver of pre-deposit of penalty of Rs. 4 lakhs confirmed against the applicant herein who is a CHA, on the ground that he had filed all the shipping bills for export consignments of M/s. Bajaj Auto Ltd., covering CKD/SKD kits of scooter, arises out of the order of the Commi .....

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..... fit. It was for this reason that the penalty under Section 114 of the Act, imposed upon M/s. Bajaj Auto Ltd. was set aside by him. The present impugned order upholding the penalty of Rs. 4 lakhs on the CHA is subsequent to the order of the Commissioner in the case of M/s. Bajaj Auto Ltd. Since the exporter, on whose behalf the CHA has filed the shipping bills in question, has been exonerated from .....

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