- (1.) The Court : After hearing the learned Advocate for the petitioner and perusing the application for condonation of delay, we are satisfied that sufficient cause have been shown in this application to condone the delay. We therefore allow the application for condonation of delay. The application for condonation of delay is thus disposed of. We now take up the appeal.
(2.) We have perused the order passed by the learned Tribunal. We have also heard the learned Advocate appearing for the appellant. It appears from the order of the Commissioner that he had made observation stating that there was no evidence on record which indicate that the appellant had any official position in the firm for which he can be said to have acted as CHA, although he had availed of the services of the CHA for clearance of the export consignment in question. After considering the said fact and the conduct of the appellant, the penalty imposed by the authority, has been reduced from Rs. 1,00,000/- to Rs. 20,000/- giving the reasons therefor.
(3.) After perusing the order and the evidence on record, we do not find that there is any illegality or illegality in respect of the order so passed by the learned Tribunal. We further find no reason to admit this appeal. The appeal therefore dismissed.;