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TMI Blog2017 (12) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... t he is part of shipment, which was apparently initiated and processed by Shri Jamuna Prasad. There is no justification to impose penalty in absence of substantive evidence of abetting in shipment of improper consignment - penalty set aside - appeal allowed - decided in favor of appellant. - Customs Appeal No.52869/2015 - C/A/57595/2017-CU[DB] - Dated:- 26-10-2017 - Mr. S.K. Mohanty, Member (Judicial) And Mr. B. Ravichandran, Member (Technical) Rep. by Shri Vaibhav Singh, Advocate for the appellant. Rep. by Shri Govind Dixit, DR for the respondent. ORDER Per: B. Ravichandran The appeal is against order dated 12.05.2015 of Commissioner of Customs (Appeals), New Delhi. The appellant is a G Card Holder wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e shipping bills were not filed by the appellant. The person, who filed the shipping bill, has been identified as Shri Jamuna Prasad, who misused the identity of the appellant. Regarding mis-use of the name of CHA and the appellant s name, the CHA has filed an intimation to the Customs on 17.12.12. He submitted that the appellant has known Shri Jamuna Prasad, who used to provide business and as far as the present case is concerned, the appellant did not involve in any offence attracting penal provisions under Section 114 AA of the Act. 3. Ld. AR for the respondent strongly contested the appeal. He submitted that records will show that the appellants were in regular touch with Shri Jamuna Prasad. In fact, the detail of G card was given to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms (Preventive) for examination of the said consignments. On the other hand Mr. Dharampal has stated in his statement dated 20.05.2013 that he agreed to present himself for the examination of the consignment on the request of Mr. Jamuna Prasad. In fact after getting knowledge of misusing of his G-Card and CHA name by Mr. Jamuna Prasad he did not file any complaint about the misuse of CHA before any authority either to customs or police department. He further misstated that he had made contact to Mr. Jamuna Prasad on phone about 6-7 months ago but on scrutiny of call details of him and Mr. Jamuna Prasad it was revealed that they were in regular touch with each other during the relevant period. From the above it is established that Mr. Dha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Dharampal to assist him during the examination of the consignment by the officers. The only reason for imposing penalty under Section 114 AA of the Act as could be seen from the original order is that the appellant was in regular contact with Shri Jamuna Prasad and in fact provided him G. Card details. This by itself will not establish the role of abetting in the shipment of consignment in question. The shipping bills were not filed by the appellant and hence, there is no evidence to show that he is part of shipment, which was apparently initiated and processed by Shri Jamuna Prasad. Considering the facts as recorded above by the original order and applying the provisions of Section 114 AA of the Act, we find no justification to impose pen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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