2006 (12) TMI 362

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..... DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. The appellant is a CHA. He has been imposed a penalty of Rs. 50,000/- under provisions of Section 112A of the Customs Act for having committed certain omissions and commissioner (sic) in as much as they prepared a letter to Customs on a generated letter head of the importer. They have not obtained authorization from the impor .....

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..... with learned JCDR that penal provisions are independent of assessments and there is no time limit fixed for the same. Prima facie the allegation is that he has appeared without authorization. Taking into consideration the fact that he is under suspension, we direct him to pre-deposit a sum of Rs 10,000/- within two months. On such deposit, the balance of deposit has been waived and recovery stayed .....

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