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TMI Blog2017 (1) TMI 588X X X X Extracts X X X X X X X X Extracts X X X X ..... of the exporters. However, we are of the view that such lapses are liable to be proceeded with by the Customs Department in terms of the Customs Broker Licensing Regulation, 2012. The conditions precedent for imposing penalty under Section 114 is absent in the facts of the present case. Section 117 provides for imposition of penalty not elsewhere specified for contravention of any of the provisions of this Act. We are of the view that the conduct of the appellant can be covered by the above section. Accordingly, we uphold the penalty imposed under Section 117 of the Customs Act. Appeal disposed off - decided partly in favor of appellant. - C/44/2012 - 50152/2017 - Dated:- 6-1-2017 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the CHA did not verify the antecedents of the exporter, correctness of the import export code number, identity of the exporter and their functioning, declared address etc. The adjudicating authority penalise the appellant under Section 114 (i) and 114(iii) and 117 of the Customs Act, 1962 for abetting the improper export of goods with intent to claim higher drawback. 3. In the present appeal, it has been submitted on behalf of the appellant that certain lapses occurred on the part of appellant with the norms of verifying the identity of the exporter were admitted. However, this was not done with any motive of personal gain as the CHA did not gain anything from ₹ 21 lakhs received by the exporter by way of drawback. They furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of such an act, shall be liable, (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty 1[2[not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act]], whichever is the greater; (ii) .............................. (iii) In the case of any other goods, to a penalty not exceeding the value of the goods, as declared by the exporter or the value as determined under this Act, whichever is the greater. 6. The allegation of the department is that the appellant has abetted in the fraudulent attempt to export inasmuch as they failed to bring to the notice of the department abo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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