2005 (1) TMI 469

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..... dent. [Order]. Heard both sides. The appellant filed this appeal against the adjudication order passed by the Commissioner of Customs. In the impugned order, penalty of Rs. one lakh was imposed under Section 114 of Customs Act on the appellant. 2. M/s. Zenith International are engaged in the export of handicraft and are wares of brass and filed Shipping Bills dated 4-12-2001 with ICD M .....

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..... invoice given by the exporter. The appellant relied upon the adjudication order dated 15-3-2002 which was passed in respect of M/s. Zenith International where the plea of M/s. Zenith International that it was held that effort of shifting the blame on CHA by M/s. Zenith International is unsuccessfully attempt to hide their mala fide. The contention is that there is no evidence. The appellant had co .....

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..... h the Customs seal. At that time, no discrepancy is found in respect of declaration made in the shipping bill. The shipping bill was filed on the basis of declaration made by the exporter and it was duly signed by one of the partner of the exporter s firm. There is no evidence on record to show that the appellant had connived with the exporter or abetted the exporter in misdeclaration made in the .....

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