(1.) These are appeals filed by two persons who acted on behalf of M/s. Swamy and Company. Custom House Agent for the clearance of silver covered by twenty Bills of Entry. These appellants are aggrieved by the penalties imposed on them by the lower authorities under Section 112 of the Customs Act.
(2.) Heard both sides.
(3.) Ld. Consultant for the appellants has given a brief account of the relevant facts. Shri R. Padmanabhan, one of the appellants, was holding Power of Attorney executed by M/s. Swamy and Company for the purpose of clearance of goods imported by their clients. He was eligible for the purpose as he had qualified himself under Regulations 9 and 10 of the Custom House Agents Licensing Regulations, 1984. The other appellant, Shri K. Kirupanidhi was a partner of M/s. Pragathi Shipping and Transport Services. Shri Padmanabhan, on the strength of aforesaid Power of Attorney, used to employ Shri K. Kirupanidhi for the processing of import documents on behalf of M/s. Swamy and Company and, accordingly, Shri Kirupanidhi filed the relevant Bills of Entry and followed it up. Appropriate duty of customs was paid on the goods and out -of -charge was duly taken thereof. However, when the goods were about to be physically removed, the SIIB personnel stepped in and booked a case for confiscation and penalty against the CHA and the persons who worked under them. Show cause notices were issued, and the same were contested by the noticees. The original authority, who adjudicated the notices, ordered absolute confiscation of the goods under Section 111 of the Customs Act and also imposed penalties on the appellants and others under Section 112 of the Act. The adjudicating authority, however, did not penalise the CHA viz. M/s. Swamy and Co. It only administered a "severe warning" to them. The appeals preferred by these appellants against the penalties imposed by the adjudicating authority did not succeed before the Commissioner (Appeals). Hence the present appeals.