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TMI Blog2017 (5) TMI 1179X X X X Extracts X X X X X X X X Extracts X X X X ..... enario, the appellant cannot be held liable for any aiding and abetting and consequently to penalty - appeal allowed - penalty set aside - decided in favor of appellant. - Customs Appeal No. 49 of 2012 - FINAL ORDER NO . 52953 /2017 - Dated:- 7-4-2017 - Ms Archana Wadhwa, Member (Judicial) and Mr. V Padmanabhan, Member (Technical) Ms Vidushi Shubham, Advocate for the Appellants Shri Yogesh Agarwal, AR for the Respondent ORDER Per Archana Wadhwa: The challenge in the present appeal is to imposition of penalty of ₹ 20 lakhs on the appellants, who is a CHA under section 114 (i) and 114 (iii) of the Customs Act and separate penalty of Rs. One lakh imposed under section 117 of the Customs Act. 2. After heari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e above basis, the proceedings were, inter alia, initiated against the present CHA, who took a stand that all the activities were done by Shri Sanjay Shrivastava who was their salaried employee and the CHA company was not taken into the consultation. 4. The Commissioner vide his impugned order, arrived at a finding that inasmuch as the exporters address which was found to be fictitious and was not verified by Shri Sanjay Shrivastava before filing the shipping bills, who seems to be a key player and harboured certain and unambiguously malicious intents to perpetuate the fraud on Revenue. However, he observed that as he has not been made a noticee in the show cause notice, the penal provision cannot be invoked against him. Accordingly, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrary, that he was involved and had knowledge about the mis-declaration. Further, in the case of Akanksha Enterprises vs. Commissioner of Customs, Mumbai [2006 (203) ELT 125 (Tri- Delhi) ], it was observed that CHA s role is limited to facilitate the proper filing of the documents as received from the exporter and he is not required to go in to the authenticity of the value of the goods. 6. In the present case also, the appellant filed shipping bills on the basis of documents received by them. If there is any difference in the value of the export consignment, the CHA cannot be held responsible for the same as it is not the duty of the CHA to adjudge the correct value of the goods. There is virtually no evidence on record to show that ..... X X X X Extracts X X X X X X X X Extracts X X X X
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