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TMI Blog2014 (6) TMI 229X X X X Extracts X X X X X X X X Extracts X X X X ..... of the case are that the first appellant is the CHA and the second appellant is the Managing Director of the said company. Certain unscrupulous exporters exported certain goods by overvaluing and claimed drawback was sanctioned. However, later on, the goods were detained subject to investigation. Some of these export consignments were in the name of the present appellant-CHA. The case of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shiv Kumar @ Chotu was handling such consignments and due to an earlier interaction he became close to Shri Sachin Devgire and Chotu has handled all such consignments. It also appeared that at some point of time Shri Sachin Devgire was aware of the fact that some export consignments were being in handled by Shri Shiv Kumar @ Chotu and he had also signed on the annexures. 2. The main contention o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the shipping bills covered by the present appeals, even Shri Sachin Devgire has signed and in view of this position also, there is no case for imposing any penalty on them. 3. The learned AR, on the other hand, reiterated the findings of the adjudicating authority and stated that this is a classical case of misuse of the export-friendly procedure followed by the department. It is not denied that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Shri Sachin Devgire. It is also noted that Shri Sachin Devgire was only a G-Card Pass holder and he was not authorized to sign such documents. In view of the above position, the appellants cannot be held responsible and penalty cannot be imposed upon them under Section 114(iii) of the Customs Act, 1962. As far as the second appellant is concerned, investigation has not brought out any role whats ..... X X X X Extracts X X X X X X X X Extracts X X X X
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