2015 (4) TMI 1010

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..... t in case it is not possible to recovery the said amount from Shri Vijay Mehta and from M/s.Reliable Group & Exports, the same shall be recovered from the CHA or from the appellant, who was an agent of CHA. In our considered view, this portion of the order of the adjudicating authority seems to be prima facie not in consonance of law. For deciding the issue of penalty appellant need to be put to s .....

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..... e Group Exports. The adjudicating authority has held that duty draw back of ₹ 29,52,303/- needs to be recovered from M/s.Reliable Group Exports or Shri Vijay Mehta. The adjudicating authority also recorded that in case it is not possible to recovery the said amount from Shri Vijay Mehta and from M/s.Reliable Group Exports, the same shall be recovered from the CHA or from the appellant, .....

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