9911796707
TMI Blog2004 (6) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... - on the appellants, under Section 28 read with Section 147 of the Customs Act and also a penalty of equal amount on them under Section 114A of the Act as per the impugned order of the Commissioner. 2. Examined the records and heard both sides. The above demand of duty is on a few consignments of chemicals imported by the appellants and sought to be cleared under on equal number of Bills of Entr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the job of paying the duty had duly been entrusted by them to the CHA and there was no case of non-payment of duty. Counsel's further argument is that Section 28 of the Customs Act could be invoked only in a case of non-levy or short-levy of duty and not in a case of non-payment or short-payment thereof. In the instant case, according to Counsel, there was no non-levy or short-levy of customs duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that, in terms of Section 147 of the Customs Act, the appellants cannot be held liable for any fraud committed by their CHA. This argument has also been contested. The DR submits that, in the instant case, admittedly, the duty of customs has not been realised by the Revenue and the primary obligation is on the importer to pay up the duty. Certain other arguments also have been raised from both s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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