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TMI Blog2015 (3) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ration of the fact that in the case of valuation of export goods, role of CHA is not involved under the provisions of CHALR. As confirmed by the Ld. Advocate, the department has already taken action and suspended the license of the CHA. Further, this is the case where Section 114 of the Customs Act has not being invoked against the appellants for imposition of penalty for fraudulent exports or any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t : Mr R Subramanian, AC (AR) ORDER Per: R Periasami: All the four appeals are arising out of two Order-in-Originals and a common Order-in-Appeal. The stay applications filed by the applicants for waiver of pre-deposit of penalty of ₹ 50,000/- imposed on M/s. Accurate Clearing Shipping Agency and ₹ 25,000/- on Shri P.L. Subramanian, Clearing clerk. 2. The Ld. Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice was not indicated any penal proceedings under Section 114 of the Customs Act. The adjudicating authority cannot take shelter under Section 117 of the Act as residuary penal provision where the penalty is not elsewhere specified. 3. On the other hand, the Ld. AR reiterated the findings of the adjudicating authority and submits that being a CHA they have not acted bonafide manner and therefo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent exports or any provision under Section 113 of the Customs Act. Section 117 of the Customs Act is the penalty prescribed where no penalty has been expressly provided in any of the sections. Both in the show cause notice and in order-in-original, the adjudicating authority has not invoked the Section 114 of the Customs Act but imposed penalty under Section 117 of the Act. Prima facie, the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X
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