VIKAS YADAV Vs. PRINCIPAL COMMISSIONER OF CUSTOMS (PREVENTIVE)

JUDGEMENT

(1.) The question of law urged by the appellant is that Rs.5 lakhs imposed for contravention of Sec. 112(a) of the Customs Act (the modified demand) by CESTAT in the circumstances was unjustified.

(2.) It was urged on behalf of the appellant that the CHA concerned at the behest of one Deepak Sharma filed a bill of entry on behalf of M/s Bharat Medical Devices Pvt. Ltd. It was later discovered that the documents were forged and the goods imported mis-declared.

(3.) Ensuing proceedings resulted in the forfeiture of the CHA's license.