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TMI Blog2009 (5) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 on the Shipping Bill No. 2277 dated 31-3-2007, but the goods were received in warehouse on or after 1-4-2000. DEPB rates were reduced after 1-4-2000. It has been alleged that Shri D.R. Ahuja, Superintendent of Customs, appellant no. 1 herein and Shri M.P. Singh, Inspector had put their signatures on the export documents as 31-3-2000 but the examination was done on 4-4-2000. It has further been alleged that Shri Vijay Madan signed the exports documents authorised by Shri Qimiti Lal Sharma, CHA, appellant No. 2 herein. By the impugned order, the Commissioner imposed penalty of Rs.20,000/- each on both the appellants. He also imposed redemption fine and penalty on the exporter and others. 2. Shri V.R. Sethi, ld. Advocate on behalf of Shri D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time authorisation is required on the CHA. In this regard, it is submitted that there is no evidence available on record of the appellant No. 2 had given one time authorisation to Shri Madan. He further submits that there is no statement or any material available against the appellant No. 2. He relied upon the decisions as follows :- (a) V. Esakia Pillai v. CC, Chennai - 2001 (138) E.L.T. 802 (Tribunal-Chennai) (b) G.M. Exports v. CC, Bangalore - 2006 (198) E.L.T. 354 (Tribunal-Bang.) (c) Express Kargo Forwarders Pvt. Ltd. v. CC - 2002 (143) E.L.T. 128 (Tribunal-Bang.). 4. Ld. DR reiterates the findings of the Commissioner. He submits that it is clearly apparent on the face of the records that Shri D.R. Ahuja after examining of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies enclosed as Annexure B-6) had also stated that the initials on the examination report as well as on the stuffing-cum-container sealing report appended on the S/Bill No. 2277 dated 31-3-2000 were that of Shri M.P. Singh i.e. Noticee No. 6. He has also admitted that the above examination report duly signed by the Noticee No. 6 on 31-3-2000 was counter-signed by him as supervisory officer, being Suptd. (Export), on the same date as singed by the Noticee No. 6, in routine, on the bona fide belief that the goods had been physically examined by the concerned Inspector i.e. Noticee No. 6. He has further stated that similarly, the out of charge report was also signed by him as dated 31-3-2000 on the basis of the stuffing-cum-sealing report duly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o have involved themselves in fraudulent export and there is no proof of extraneous consideration for their action and for imposition of penalty under Section 114 ibid is set aside. It has been held that the case may be dereliction of duty on the part of the Superintendent of customs, on which penalty cannot be imposed under Section 114 of the Act. In the case of P.N. Ram v. CCE, Kanpur (supra), the Division Bench of the Tribunal held that penalty under Section 114 of the Act is not leviable on Customs Officer for negligence and dereliction of duty without any consideration. In the present case, there is no evidence that the appellants had connived or colluded with the exporter and, therefore, imposition of penalty under Section 114 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad knowledge or information or connived in surreptitious export, penalty under Section 114 of the Customs Act cannot be imposed. In the case of G.M. Exports (supra), the Tribunal held that there is no evidence that CHA is involved in generation of invoices in computer for helping the exporter. It has further been held that employees committed improper acts without approval of CHA, penalty cannot be imposed on CHA. In the present case, there is no material available that the appellant authorised Shri Vijay Madan to act on their behalf. Therefore, imposition of penalty under Section 114 of the Act is not proper. 8. In view of the above discussions, imposition of penalty on both the appellants are set aside. Both the appeals are allowed with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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