2007 (4) TMI 165

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..... sed for the same dispute - C/429/2004 - A/299/2007-WZB/C-I(CSTB)(MUM) - Dated:- 12-4-2007 - [Order per : Jyoti Balasundaram, Vice-President]. - We have heard both sides on the appeal against the order of the Commissioner of Customs (Appeals), who has upheld penalty imposed upon the appellant-CHA for aiding and abetting misdeclaration of goods "Scooter" in shipping bill of M/s. Bajaj Auto Ltd. .....

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..... e exporter and as such they were under obligation to advise M/s. Bajaj Auto Ltd. against resorting to said manipulation of documents and claiming undue benefits. However, we agree with the appellant that once the imposition of penalty has been set aside in appeal against misdeclaration finding against M/s. Bajaj Auto, the same should also be applied to the current appellant. Since the penalty on M .....

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