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TMI Blog2016 (3) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... eyes closed appellant knowingly allowed the importer to pay lower duty. Therefore, penalty under Section 112(a) ibid has to be imposed on CHA. - Decided against the appellant - Appeal No. C/164/12 And 165/12 - ORDER No. FO/A/75719/2015 - Dated:- 3-12-2015 - H K Thakur, Member (T) For the Appellant : None For the Respondent : Shri S Nath, AC (AR) ORDER Per H K Thakur These two appeals have been filed by appellant M/s Anil Krishna Dutta against orders-in-original KOL/CUS/PORT/24/2012 KOL/CUS/PORT/23/2012, both dated 30/3/12 issued on 12/4/2012, respectively imposing penalties of ₹ 6 lakh ₹ 79,000/- upon the appellant under Sec 112 (a) of the Customs Act 1962. 2. None appeared for the appellant wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e order-in-original dt 30/4/12 to argue that CHA was well aware of the classification done by the importer earlier and strongly defended the orders-in-original passed by the Adjudicating authority. 4. Heard Learned AR and perused the case records. The issue involved in these appeals is whether appellant, who is the CHA of the importer M/s Syngeta Protection Pvt Ltd, is liable to penalty under Sec 112 (a) of the Customs Act 1962 for not intimating the department about the correct classification of the imported goods 'Paraquat Dichloride' under CTH 3808 which he was aware off. It is observed from Para-22 of the OIO No. KOL/CUS/PORT/24/2012 dt 30/3/12 that appellant, inter alia, admitted to have filed bills of entry claiming classif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds classifiable under CTH 3808 became higher than the rates of duty for CTH 2933 after Budget 07-08, the modus operandi adopted was to declare different classification and disguise the item by giving a misleading amplification, which would give different description to the same goods, at least on paper. The admittance and payment of short levy duty by the importer and the role of CHA, as silent operator proves beyond doubt that there was a deliberate attempt to evade duty by the importer, abetted by the CHA. As CHA, they were supposed to inform the Customs department regarding the change in classification for the same subject goods. Here if may be noted that the benefit of reduced penalty under Section 114 A may only be extended to the impo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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