9911796707
TMI Blog2017 (9) TMI 1015X X X X Extracts X X X X X X X X Extracts X X X X ..... 1 or abets the doing or omission of such an act - in absence of prior knowledge of possible mis-match of the documents and the goods, the CHA has no way of knowing the violations before hand - in the proceedings before the Commissioner, no evidence has been brought out about the prior knowledge of the appellants regarding violation of the provisions of Customs Act. Lack of due diligence and failure to take more precautions can not, by itself, bring in penal consequences under Section 112 (a). For imposition of penalty under Section 112 (a), a positive act or omission is to be established - penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeals nos.52189-52190/2016(DB) - C/A/56281-56282/2017-CU[DB] - Dated:- 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to be confiscated absolutely. Various penalties were imposed on the importer and other persons connected with the importation. ₹ 5 lakh each was imposed on the present two appellants under Section 112 (a) of the Act. 3. Ld. Counsel contested the findings of the Original Authority with reference to said imposition of penalty. He submitted that the appellants acted in their capacity as employee of CHA in processing import consignments. The KYC norms of the importer have been verified and upon satisfactory documentation, they proceeded to file the bill of entry based on the invoice, packing list, etc. made available to them. On examination, the goods were found to have been imported in violation of various provisions. As a CHA, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stipulates that a person shall be liable to penalty, who, in relation to any goods does or omits to do any act, which act or omission would render such goods liable to confiscation under Section 111 or abets the doing or omission of such an act. In the present case, the appellants, being authorized employees of CHA, dealt with the documentation and processing of import consignments. They have acted on the basis of the documents and details provided by the importer. The bonafide existence of the importer as per the records of the DGFT is not in doubt. There is no dispute regarding fulfillment of KYC norms in the present case. Admittedly, the documents provided by the importer to the CHA for clearance of the imported goods did not disclose fu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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