9911796707
TMI Blog2014 (4) TMI 1164X X X X Extracts X X X X X X X X Extracts X X X X ..... Mum - - - Dated:- 8-4-2014 - Ashok Jindal (Judicial Member) For the Appellant : M. Balagopal For the Respondent : K. S. Mishra, Addl. Commissioner (A.R.) ORDER Ashok Jindal (Judicial Member) The appellant is in appeal against the impugned order for imposition of penalty under Section 117 of the Customs Acct, 1962. 2. Brief facts of the case are that the exporter Q.S. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity letter from the exporter and has also obtained PAN and ICE of the exporter. The PAN and ICE are the genuine one and the address given is also genuine. The signature on the authority letter is also genuine and the appellant was not having any knowledge of the over-valuation of the impugned goods. In these circumstances, penalty cannot be imposed on the appellant on account of aiding and abettin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der. In the adjudication order, the adjudicating authority has observed that the lapses/omission at the part of the CHA (the appellant) whether knowingly or unknowingly has facilitated the fulfillment of the motives of fraudulent exporters which has led the impugned goods are liable for confiscation. On this finding, the adjudicating authority arrived at a decision to penalize the appellant. In fa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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