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TMI Blog2017 (10) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 114 AA as the said penalty relates to act of a person knowingly signing any declaration or documents, which he knows, as false or incorrect in the transaction of any business under the Customs Act. There was apparently linkage between the attempted smuggling of the particular consignment with the CHA and employee. In the present case, the impugned consignment cannot be linked to the appellant - appeal allowed - decided in favor of appellant. - C/52003/2014-CU[DB] - C/A/56616/2017-CU[DB] - Dated:- 29-8-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Present for the Appellant: Ms. Prabhjyoti Chadha, Advocate Present for the Respondent: Mr. R.K. Maji, D.R. ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority, it is clear that the only allegation against the appellant is that he gave authorization for Pass to Shri Biplav Kumar who is their employee and H Card holder. 3. The original authority concluded that the appellant did not exercise his responsibility in getting H Card of Shri Biplav Kumar renewed in time and could not have permitted him to work for the company. His act of issuing a letter dated 20.10.2010 to the Security Manager of Cargo Complex, Airport for the grant of permanent Pass will attract penal consequence. On this ground the penalties under both Section 112 as well as 114 AA have been imposed on the appellant. The ld. Counsel submitted that the ingredient for penal action is not at all established ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nfiscation or for an act of intentionally making signing any document or declaration knowingly being false or incorrect in any material particulars. On careful consideration of both the penal provisions, we find that in the present case, the original authority did not bring out the reason for penal liability of the appellant for his act or omission. The appellant did issue a letter dated 20.10.2010 addressing Security Manager, Cargo Complex for a permanent Pass for Shri Biplav Kumar. The Bill of entry for the present consignment was falsely filed in the name of the appellant, by others on 16.11.2010. Even if, it is held that the act of the appellant in issuing a letter dated 20.10.2010 is an infringement, it is not tenable to hold that such ..... X X X X Extracts X X X X X X X X Extracts X X X X
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