9911796707
TMI Blog2017 (4) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... the many protestations of the appellant, in an exercise involving import spanning 20 consignments, appellant as CHA cannot claim that they had no inkling of what was going on. No proof is adduced anywhere that he actively involved in the fabrication of false material, nonetheless the very fact that he was connected with the main player involved will definitely indicate some level of knowledge of the modus operandi, even though it may be to a smaller extent. In the event, penalty u/s 112 (a) is therefore imposable in this case. Appeal allowed - decided partly in favor of appellant. - C/41565/2016 - 40588/2017 - Dated:- 30-3-2017 - Shri Madhu Mohan Damodhar, Member (Technical) Shri S. Murugappan, Advocate For the Appellant S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... akhs under section 114AA ibid. on the appellant. Hence this appeal. 2. Today when the matter came up for hearing, Shri S. Murugappan, Ld. Advocate reiterated the grounds of appeal and in particular made the following arguments : (i) Shri R.M. Nagasundaram, Proprietor of Primax Logistics has deposed that he did not know what was the items imported by Sri Sai Enterprises, however, signed the documents only based on the documents provided to him and accordingly Bills of Entry were filed and he had no role in the smuggling. (ii) Ld. Advocate states that in any case penalty of Section 114AA cannot be imposed on the appellant since conditionalities of such imposition as given in the section are not satisfied. 2.1 Ld. Advocate furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been discussed in para-10 of the SCN at page 41 of the appeal papers wherein summary of his voluntary statement has been encapsulated. In his voluntary statement recorded on 31.07.2015 by Customs Officer only, Shri R.A.Nagasundaram has stated that he was approached by one Shri R. Suresh to function as CHA to his customers M/s.Sri Sai Enterprises for importing wooden doors from Malaysia and that the invoices, packing list, bill of lading etc. were brought by said Mr. Suresh only, and he used to file the documents online; that after this point, the remaining works were handled by Shri Suresh, who was the proprietor of Shri Swasthik Enterprises, a freight forwarding agent; that he had never met Shri Dilli Babu; that he did not know about the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... head to confirm the proposals made in the notice and inter alia impose the penalties appealed against. There is no reasoned analysis as to what was the part played by appellant and how that has resulted in acts of 'omissionand commission'. I do not find any basis for imposition of the penalty for the raison d'etre for the high quantum of the penalty imposed has also not been brought out. Viewed in this context, it is but obvious that the adjudicating authority has been unjudicious and peremptory in imposition of the impugned penalty under section 114AA, since, unless it is proved that the person to be penalized, has knowingly or intentionally implicated himself in use of false and incorrect materials, there can be no justificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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