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TMI Blog2016 (5) TMI 913X X X X Extracts X X X X X X X X Extracts X X X X ..... re of the goods and value thereof, the appellant had no knowledge. Therefore, they are not liable for penalty under Section 114AA. As regard findings of the Ld. Commissioner that the CHA has not followed the rule 13(d), (e) and (o) of CHALR 2004, however the Ld. Commissioner has not given reason how the appellant has contravened the aforesaid provision. Therefore, it cannot be alleged that the appellant has not followed the provision of Rule 13(d), (e) and (o) of CHALR, 2004 supported by various judgments. - Decided in favour of appellant - Appeal No. C/87444/15-Mum - A/87016/16/SMB - Dated:- 6-4-2016 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For the Petitioner : Shri Prashant Patankar, Consultant with Shri Sandip Batwal, Advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wherein the invoice dated 25-02-2011 showed description of goods as Japanese figures of man and woman and value of US$ 11000. In view of this fact, a show cause notice was issued alleging mis-declaration of goods and value of goods, consequently prohibited goods attempted to be imported. The adjudicating authority confirmed the charges of the show cause notice whereby the goods have been absolutely confiscated and penalties were imposed on M/s. Indo Unique Trading Pvt. Ltd., Shri Prem Kedia and Mrs. Kusum Kedia under Section 112A and Section 114AA of Customs Act. A penalty of ₹ 25000/- was imposed on the appellant under Section 114AA of the Customs Act, 1962. Aggrieved by the Order-in-Original, the appellant filed an appeal before t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted goods was called and brought to the notice of custom authority that the imported goods are not matching with the photographs sent by the overseas freight forwarder M/s. Encore Forwarding Inc., New York. He submits that from the entire proceedings, no where it is coming out, the appellant was aware in advance the content of the goods and value thereof. The appellant acted bonafidely on the basis of documents produced by him. In this regard, he referred the mail correspondence by the appellant to the overseas freight forwarding agency M/s. Encore Forwarding Inc. New York, wherein the appellant sought for the documents required by the custom including the pictures of the shipment for clearance of the goods. This shows the bonafide of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er (Appeals) in the impugned order, upholding the penalty under Section 114AA, given the following finding: 8. Regarding the role of Customs House Agent M/s Kismat Clearing Agency, it is observed that they filed the impugned bill of entry on the behalf of importer and on the basis of documents provided to him by importer. It is on the record that the appellant produced two invoices in the name of two different consignees bearing same number to customs to clear the goods. This was not brought to the notice of customs by the appellant. Appellant may not have known about content of the cargo but submitting dubious invoices has been intentional. Section 144 AA of Customs Act reads as- If a person knowingly or intentionally makes, sign ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cription and value of the goods remained same. With the above change of invoice, I do not see anything wrong on the part of the appellant regarding his role in mis-declaration of goods and value thereof. The corrected invoice which he has obtained was part of his duty as the invoice of Mrs. Kusum Kedia could not have been produced for clearance of the goods. Therefore, while clearing of the goods, the proper and correct invoice was produced. From the entire facts and circumstances of the case, I do not find anything on record, which suggest that the appellant was aware of the content and nature of goods which was subsequently found as two statues made of ivory and other materials which was prohibited. As per Section 114AA, the penalty can b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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