9911796707
TMI Blog2017 (7) TMI 1160X X X X Extracts X X X X X X X X Extracts X X X X ..... stified - appeal dismissed. - Cus/75649/2014 - FO/A/77340/2017 - Dated:- 7-7-2017 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER None, for the Appellant (s) Shri. S. K. Naskar, A.C. (AR) for the Respondent (s) ORDER Per Shri P. K. Choudhary : None appears on behalf of the appellant-despite notice. There is no application for adjournment. Heard the Ld. A.R. for the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Kolkata on payment of duty alongwith interest and penalty. By the impugned order, the Commissioner of Customs (Port) decided the case of the other co-noticees including the appellant herein. For the proper appreciation of the case, in respect of imposition of penalty on the appellant, the finding of the Adjudicating Authority is reproduced below:- 16 As regards the role of M/s Soma Clearin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y on paper and the CHA had clear access to those papers which bore proof of the illegitimacy of such purported transfer but failed to bring this to the notice of the department. Thus, as an authorized CHA, the noticee No. 12, had failed to discharge their responsibility properly legally in dealing with the subject goods which they knew were liable for confiscation under Section 111 (m) of the Cust ..... X X X X Extracts X X X X X X X X Extracts X X X X
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