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TMI Blog2015 (5) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... rter. They have voluntarily disclosed. A show cause notice was issued to the importer and the appellant for imposition of penalty under Section 114AA for confiscation and penalty under 112 (a) of the Customs Act. On perusal of the findings of the order at para 61 & 62, I find that the adjudicating authority has held that there is no allegation in the notice that the console agent has made any fals ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - C/S/41707/2014 & C/41444/2014 - - - Dated:- 30-1-2015 - R. Periasami, Member (T),J. For the Appellant : Mr K Sreenivasan, Consultant For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per: R Periasami: The appellant filed this appeal against the impugned order dated 28.03.2014, against the imposition of penalty of ₹ 1,00,000/- under Section 112 (a) of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty of ₹ 1,00,000/- on the appellant under Section 112 (a) of the Customs Act. The appellant filed the present appeal against the penalty. 3. Heard both sides. 4. The Ld. Consultant on behalf of the appellants submits that they have never colluded to the importer or shipper. As a console agent and as per the direction from DHL, China they filed amendment before customs to amend Airway ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e sides and perused the records. The appellant being a console agent, filed transshipment bill of entry of transfer of goods to FTWZ on 16.04.2012 before amendment of the bill of entry in the name of the consignee importer. They have voluntarily disclosed. A show cause notice was issued to the importer and the appellant for imposition of penalty under Section 114AA for confiscation and penalty und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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