C.SARAVANAN
Paragon Logistics, Rep. by its Partner, E. Rajendran – Appellant
Versus
Commissioner of Customs Chennai VIII Commissionerate Customs House – Respondent
ORDER :
1. This writ petition has been filed to quash the impugned notice dated 01.07.2016 issued to the petitioner under Regulation 20 of the Customs Brokers Licensing Regulations (CBLR), 2013.
2. The impugned notice has been challenged on the ground that it is contrary to the Regulation 20 of the Customs Brokers Licensing Regulations, 2013.
3. According to the learned counsel for the petitioner, the role of the petitioner in the alleged mis-declaring in description of the imported goods came to the light of the Customs Department and a show cause notice dated 11.09.2012 bearing reference F.No.VIII/48/10/2012-DRI was issued to several persons including the aforesaid authorised representatives in respect of clearance of import goods vide bill of entry No.481515 dated 11.03.2010 was noticed and penalty was imposed on the authorised representative viz., M.Muniasamy, the petitioner vide Order in Original No.43946/2015 dated 30.12.2015. By the said order, the penalty of Rs.2,00,000/- imposed under Section 112 of the Customs Act, 1962 and another penalty of Rs.2,00,000/- was imposed on the petitioner under Section 114 AA of the Customs Act, 1962. The impugned show cause notice is therefore
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