2019 (1) TMI 625

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e existence or otherwise of authorization letter. He concededly helped the clearance of identical consignments in the past of the same party. Given these conspectuses of circumstance, the submissions made on his behalf that he was merely a facilitator and working outside the margin of law as it was, cannot be accepted - appeal dismissed. - CUSAA No. 201 of 2018 and CM APPL. Nos. 37605-37607 of 20 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appellant had introduced the individual i.e. Deepak Sharma, to the CHA concerned. The Commissioner in an elaborate order imposed a liability on the appellant as he actively facilitated the fraud, resulting in imposing of penalty to the tune of ₹ 10 lakhs. CESTAT quoted the relevant order in original and after analysing the statement, was of the opinion that the quantum (penalty imposed) was .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X