9911796707
TMI Blog2015 (6) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... s no basis and there is nothing on record to implicate the appellant in any manner which attracts penal provisions - Held that: - the findings as recorded by the adjudicating authority are not substantiated in anyway. There is no statement implicating the appellant nor it is brought on record that Shri Sushil Dhuri is one of the employees of the appellant. In the absence of any other evidence to i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that the penalty imposed is incorrect. He would draw our attention to the findings recorded by the adjudicating authority. He would submit that the findings recorded by the adjudicating authority has no basis and there is nothing on record to implicate the appellant in any manner which attracts penal provisions of the Customs Act, 1962. He would then draw our attention to the statements re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir employees and that as per registers maintained by them, do not indicate that they had undertaken any work of filing shipping bills of M/s. Manna Enterprises. Secondly, we find that none of the co-noticees or for that matter there is nothing on record to remotely connect the appellant with the actions of main Noticee. In absence of any evidence that the appellant herein had filed any incorrect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n no way concerned with the export of these goods. This act on the part of M/s. A.R. Marines P. Ltd. is in violation under Regulation of the Custom House Agents Licensing Regulations, 1984 (CHALR, 1984) for not meeting the obligations of the custom house agent. M/s. A.R. Marines P. Ltd. and its director Shri Marshal Machado are responsible for the acts of omission and commission of their employee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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