2018 (9) TMI 508

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..... i Chatru Singh, Assistant Commissioner (AR), for the Respondent. ORDER [Order per : Raju, Member (T)]. - This appeal has been filed by M/s. Union Clearing Service against imposition of penalty of Rs. 1 lakh under Section 114 of the Customs Act, 1962. 2. Ld. Counsel for the appellant argued that the impugned order holds that the appellant had abetted the exporter in the misuse of drawback s .....

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..... position of penalty on the Customs House Agent in a case involving misdeclaration of value of goods in a claim of drawback. 4. We have gone through the rival submissions, we find that the show cause notice does not examine specific role of the CHA. The nature of omission or commission conducted by CHA has not been identified. The impugned order also fails to point out any specific act or omi .....

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