9911796707
TMI Blog2004 (7) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... (Oral)]. - The appellant herein who is a Custom House Agent by this appeal challenges the Order-in-Original No. 43/2003, dated 17-12-2003 passed by the Commissioner of Customs, Tuticorin whereby the Commissioner has imposed a penalty of Rs. 20,000/- on him under Section 114 of the Customs Act, 1962. There are various other persons on whom the Commissioner has imposed penalties apart from confis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ny, Komarapalayam through the said V. Sekhar of M/s. Jeyam Impex (P) Ltd. Tuticorin for shipment to Singapore and also about the service charges to be paid to the appellant for shipment. However, it was found that the name of the exporter was found altered to read as M/s. Abarna Clothing Company, Coimbatore, in the place of M/s. Sangaman Clothing Company. The charge against the appellant was that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly in accordance with the regulations. He has further submitted that the appellant has acceded to the request of another CHA viz. M/s. V. Sekar of Jeyam Impex since the licence of Jeyam Impex expired on 26-10-2001. He has further pleaded that the alteration in the documents were pointed out by the appellant himself before the documents were given to the Customs authorities and hence no mala fide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A examination and was issued with a temporary licence. As seen from the affidavit submitted by him, he has so far cleared 254 export bills and 60 import bills over a period of 1-1-2001 to 31-3-2004 and there has been not a single case of violation of the provision of Rule 14 of the CHALR against him. In the instant case, in his first statement itself he has admitted that he has accepted to export ..... X X X X Extracts X X X X X X X X Extracts X X X X
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