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TMI Blog2018 (5) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... nd description if no role is found in such contravention - penalty cannot sustain - appeal allowed - decided in favor of appellant. - C/77 & 78/2009 - A/30459-30460/2018 - Dated:- 21-2-2018 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) Shri Ram Sharma Chunduru, Advocate for the Appellant. Shri Gnaneshwar, (AR) for the Respondent. [Order per: M.V. Ravindran] These two appeals are directed against Order-in-Original No. 11/2008-Adjn- Cus dated 16.10.2008. 2. Heard both sides and perused the records. 3. On perusal of records, we find that the appellants herein are contesting the penalties imposed on them by the Adjudicating Authority under provisions of Section 114 and 114AA of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri M.V.H. Siddiqui, had taken up on himself, the responsibility of transacting the business relating to customs work, with the implied consent of the Exporter and deliberately signed Blanks Annexure C forms and never bothered to verify the authenticity of the information furnished thereafter and thus paved the way for the exporter to indulge in fraudulent exports. 55. Therefore, I hold that M/s Tass Clearing Services and Shri M.V.H. Siddiqui, its Executive Director, had through their wilful acts of omission and commission had abetted the offence of attempted fraudulent export of Cotton and Polyester Garments , in the manner as described above by way of misdeclaring the quantity an value in order to get higher amounts of draw bac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Although the Ld. SDR seeks to justify the penalty on the CHA on the ground that they did not produce authorization letter from the exporter to clear the goods and therefore, penal action on CHA is required to be sustained, I find that the penalty has been imposed on CHA only for the failure in their obligation to file the documents with correct description and value of the goods. Further, penalty under Section 114 cannot be imposed on the ground that CHA failed to file authorization letter. I therefore, concur with view expressed by the Ld. Member (Judicial) that penal action against the CHA and its Director is not sustainable. 5. In view of the foregoing, the ratio of the decision of the Tribunal, we hold that the impugned order im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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