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TMI Blog2015 (12) TMI 923X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The charge against the CHA is that they failed to advise the exporter that benefits of DEPB scheme could not be claimed in respect of the goods manufactured abroad and the contravention alleged is of Regulations 13(d) and 13(e) of the CHALR, 2004. It is also on record that the CHA came to know that the product has been manufactured abroad only when the goods were examined by the Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... None, for the Appellant. Shri A.K. Singh, Addl. Commissioner. (AR), for the Respondent. ORDER The appeal is directed against Order-in-Appeal No. 116/Mumbai-III/2011, dated 23-5-2011 passed by Commissioner of Customs (Appeals), Mumbai. Vide the impugned order, the learned lower appellate authority has upheld the imposition of penalty on the appellant, M/s. Skyline Air Logistics Ltd. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r DEPB of ₹ 75,400/-. During the course of examination, the goods were found to be foreign origin, that is, manufactured in France. Since the goods were of foreign origin and no manufacturing/processing had been undertaken in India, the exporter was not eligible for the claim of DEPB benefits. Accordingly, the goods were confiscated with an option to redeem the goods on payment of a fine of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods were of Indian origin and there was no lapse on the part of the CHA. 4. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the findings of the lower authorities and submits that the CHA failed to comply with the obligations cast on him under Regulations 113(d) and 113(e) of CHALR, 2004 and therefore, he is liable to penalty under the provisions of Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s liable to confiscation would not arise at all. Consequently, imposition of penalty under Section 114 of the Customs Act, 1962 is not sustainable in law. If the CHA has contravened any of the provisions of the CHALR, then action should have been taken under CHALR and not under the Customs Act. Therefore, I am of the considered view that the impugned order imposing penalty under Section 114 is uns ..... X X X X Extracts X X X X X X X X Extracts X X X X
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