2015 (12) TMI 793

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..... al is filed challenging the impugned order which upheld the imposition of penalty of Rs. 1,00,000/- on the appellant under Section 112 (a) of the Customs Act, 1962. 2. Brief facts are as under: 2.1 The appellant, authorized CHA, filed two Bills of Entry, both dated 1.09.2011 on behalf of M/s. Star Enterprises declaring the goods as "Bitumen". On examination the goods were found to be 125MT Black .....

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..... he used to contact the importer, Shri Jhavar Mal Bhamu, Proprietor of M/s. Star Enterprises through mobile phone only. The mobile phone number was disclosed to the officers. It is seen from records that though the department requested M/s. Bharti Airtel Ltd to forward the call details of this mobile phone number, they did not receive any response even after repeated requests. 3. The learned coun .....

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..... the misdeclaration of goods. Further, the importer had imported consignments of same descriptions in the past through the port of ICD, Tughlakabad, wherein no discrepancy was noted. The appellant, therefore, cannot be found fault for not entertaining any doubt regarding the documents provided by Shri Raja Singh. The goods were found to be prohibited "hazardous waste oil"only after test by a labora .....

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