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TMI Blog2018 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... re of consignment of M/s Digital Exports, however, both of them has willingly accepted the clearing work of M/s Digital Exports and did what was required for attempted clearance of the smuggled cargo. All the three employees though they have been handling the work of clearance of imported consignments it appears that they are salaried employees of the CHA firm and thus people of limited financial capability and means. CHA firms are the most important link between the importer/exporter and the custom department. It is expected of CHA firm that the credentials of importer/exporter are properly verified by them before undertaking the work of clearances in the various custom house - Both the appellants have failed in ensuring the clean cr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Section 112A B of the Customs Act, 1962 on various persons. The said show cause notice was adjudicated by learned Commissioner vide impugned order-in-original dated 06/09/2017 and above-mentioned three appellants have been imposed penalty of ₹ 50 lakhs each under Section 112 (a) (b) of Customs Act, 1962 apparently for their connivance in the attempted smuggling of foreign made cigarettes into the country. 3. The appellants are before us with a prayer that they have not violated any provisions of the Custom House Agent Licensing Regulations 2004 and they have not connived with any of the main accused who were involved in the attempted smuggling of the foreign made cigarettes. They have also prayed that considering their finan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orking with custom house agent M/s Dilip Kumar Thakur and was issued H Card by the custom department for handling the clearance work of import export cargo on behalf of the above-mentioned CHA firm. He was as per the statement of owner of the CHA license was responsible for clearance of goods at the ICD, Tughlakabad, Patparganj and for soliciting new business for the firm. It has also transpired from various statements of all the accused persons that Shri Shekhar in connivance with Shri Navin Kumar was also instrumental in clearance of the previous two consignments of M/s Digital Exports in the month of August 2012 and October 2012. Shri Shekhar was fully aware that everything with the present consignment was not legal as Shri Navin Kumar h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e smuggled into the country was discussed with him by Shri Shekhar. It also transpired that Shri Sushil Sharma was aware about clearance of previous two consignments of M/s Digital Exports. 7. In view of above, we are of opinion that so far as Shekhar is concerned, he was fully aware that everything was not legal and proper and up to the mark so far as the present consignment of M/s Digital Exports was concerned as he has been informed about the sensitivity of the matter by Shri Navin Kumar. Shri Sushil Sharma being responsible person of the CHA firm was also informed by Shri Shekhar about sensitive nature of consignment of M/s Digital Exports, however, both of them has willingly accepted the clearing work of M/s Digital Exports and did ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the credentials of importer/exporter are properly verified by them before undertaking the work of clearances in the various custom house. We find that Shri Sushil Sharma and Shri Shekhar both the employees of M/s Dilip Kumar Thakur CHA firm were in the forefront of handling the clearance work of their CHA firm. It was their responsibility to ensure that no unwarranted person makes use of the CHA firm for clearing misdeclared or contravened goods. We find that both these appellants have failed in ensuring the clean credentials of the importer M/s Digital Exports and, therefore, we are of the opinion that the penalty under Section 112 (a) (b) of the Customs Act, 1962 has rightly been imposed on both of them. However, considering their fina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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