2000 (11) TMI 204

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..... of Customs imposing penalty under Section 112 of the Act on Rahul Joshi, proprietor of M/s. Om Freight Forwarders, the appellant before us. The Collector found that the appellant abetted undervaluation of watch modules imported by Heena Traders and Deepika Traders, made by Har Bhagwan Wadhwa and Rajinder Nanda, and ordered confiscation of these watches under Section 111(d) besides increasing their .....

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..... tself is not enough to establish knowledge or participation by the appellant in the in misdeclaration of value. 3. We do not see how there could be any participation in illegal import by filing bonds without the signature of the importer. Such a bond has no value, and the department would not have accepted it. The departmental representative tells us that what happened was that the importer sign .....

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..... he value. 4. The Collector's observation that the appellant should have verified the antecedents of the importers is not correct. It is not possible for every custom house agent or any professional to verify the background or history of every person who wishes to engage his services; nor do the regulation requires such verification. In short there is totally insufficient evidence to say that the .....

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