9911796707
TMI Blog2007 (4) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc./99/2007 - Stay Order No. 327/2007 - Dated:- 5-4-2007 - [Order per : S.L. Peeran, Member (J) (Oral)]. - The clearing agent has been imposed with penalty of Rs. 2/- lakhs under Section 112(a) of the Customs Act on the ground that he was aware of the value of simi1ar goods imported and cleared from another port viz., Nhava Seva (Bombay) Port and he ought to have brought to the notice of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pute on CHA that he has abetted in undervaluation is not correct. There is no shred of evidence to show that appellant has connived or abetted in the offence of under valuation. 4. The learned JDR refers to the admissions made and statements re corded to show that appellant was implicated by the other persons. He submits that the appellant knew about the clearance of the goods at higher rate. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es of offences like smuggling, etc. The CHA normally assists the importers in filing the bill of entries. He can be alleged to have committed offence only if there is a clear charge of smuggling. The price of the goods being sold at lesser value cannot prima facie be considered to be a case coming within the ambit of abetting the offence of undervaluation. We are satisfied that the appellants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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