2009 (6) TMI 223 - AT - Customs

Imposition of penalty on the appellant on the ground that he aided and abetted the importer in misdeclaration - there is no material to attribute either knowledge or reasonable belief to the appellant of misdeclaration of the goods by the importers - The Commissioner (Appeals) has found in the impugned order that the appellant s acts, after taking into account all the evidence established the fact that he was aware of the concealment before filing the bill of entry. However, no such acts are brought out from the record. In the absence of any knowledge or reasonable belief on the part of the appellant, of misdeclaration of the goods by the importer, he cannot be held to have aided and abetted any commission or omission rendering goods liable to confiscation. He, therefore, cannot be held liable to penalty.

Summary

The Appellate Tribunal CESTAT, Chennai overturned a penalty of Rs. 50,000 imposed on the appellant for aiding and abetting misdeclaration of goods by importers. The tribunal found no evidence of the appellant's knowledge or reasonable belief in the misdeclaration, thus ruling that he cannot be held liable for penalty. The impugned order was set aside, and the appeal was allowed.