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Issues involved: Appeal against penalty imposed on Customs House Agent for mis-declaration of goods to avail higher drawback amount.
Adjudication Order: Penalty of Rs. 50,000/- imposed on the Customs House Agent for over-valuation of goods to claim higher drawback amount. Appellant's Contention: Appellant filed shipping bills as per exporter's instructions, claiming no involvement in over-invoicing. Relied on previous decisions where penalties on CHAs were set aside for negligence. Revenue's Argument: Appellant admitted being aware of valuation issue, signed documents submitted to customs despite lack of authorization to do so. Decision: Tribunal found goods were mis-declared for higher drawback amount, appellant was aware of exporter's intentions. Appellant's claim of authorization was not supported by evidence, as per the letter from exporter. Previous case laws cited by appellant were deemed irrelevant to the present case. Appeal was dismissed. Conclusion: Tribunal upheld penalty on Customs House Agent for involvement in mis-declaration of goods, despite appellant's claim of following exporter's instructions.
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