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TMI Blog2009 (11) TMI 518X X X X Extracts X X X X X X X X Extracts X X X X ..... ee, who was working under the instruction of the CHA firm – Held that: - absence of any knowledge and holding that penal action cannot be taken against the CHA firm, penalty against the appellant is also not sustainable - Accordingly, the appeal is allowed with consequential relief. - C/892/2008 - A/757/2009-WZB/C -IV/SMB/MUM - Dated:- 26-11-2009 - Shri Ashok Jindal, Member (J) REPRESENTED ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same on 31-10-2007. The quantity of the goods was as declared whereas the pkgs. were found containing "Plain Poly ester Dyed Woven Fabrics" without any work of embroidery, which was meant for embroidery in pcs, strips or motifs. The type of fabrics found inside the con tainer did not tally in any way with the sample attached to the Test Report issued by the Textile Committee. On interrogation, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r its employees were handling any work which was handled by Shri Hotkar; that Shri Hotkar was not having a customs pass and that he was not aware of change of samples in respect of referred Bill of Entry. A penalty of Rs. 25,000/- was imposed on the appellant with CHA firm and the same was appealed before the Commissioner (Appeals), who confirmed the penalty on the appellant. Aggrieved from the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Bill of Entry No. 624245 dated 12-1-2007, he was contacted by M/s. Prime Textiles through Shri Hotkar, who is employee of M/s. Ganpati Warehousing Ltd; that the said consignment was handled by him for customs clearance with the help of Shri Hotkar; that apart from the said consignment, he had handled clearance of three other consignment of M/s. Prime Textiles viz. Bill of Entry No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellate authority has not imposed any penalty on the CHA firm, where the appellant was mere an employee, who was working under the instruction of the CHA firm. In the absence of any knowledge and holding that penal action cannot be taken against the CHA firm, penalty against the appellant is also not sustainable. Accordingly, the appeal is allowed with consequential relief. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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