2013 (8) TMI 469

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..... cts that the appellant has allowed others to use his CHA licence and committed offence under Customs Act, 1962. It is fair admission of the appellant in this regard. Adjudication order does not reveal whether the appellant was abetter to the commitment of the offence except allowing its CHA licence used by others. Such offence of the appellant made it liable to penalty of Rs. 20 lakhs. Taking enti .....

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..... the case. 3. We make it clear that we have not considered the penalty aspect leniently. But penal proceedings being quasi-criminal in nature, taking into consideration the civil punishment the appellant has already undergone as aforesaid and also making an overall assessment of the facts depicted above as well as finding that the appellant was not an abettor to the offence committed, we consider .....

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