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TMI Blog2020 (5) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... e importer also non-declared goods and therefore they ought to have been more cautious. The goods were cleared and apart from the statement there is no evidence to doubt the previous consignments. The statements were retracted. They were not subjected to cross examination though a request was made. Apart from the allegation that appellant ought to have been cautions, there is no evidence to show that appellant had any knowledge of the import of undeclared goods. When the importer consciously conceals certain facts from the Customs Broker, it cannot be presumed that the Customs Broker has abetted in such offence merely because he has not met the importer face to face. There are nothing to hold that appellant had intentionally connived ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Bill of Entry, proceedings were initiated against the importer and others. Appellant herein who is the customs broker was also issued SCN alleging abetment of concealment of goods / not declaring the goods imported by the importer vide the said Bill of Entry. After due process of law, the original authority imposed a penalty of ₹ 1 lakh on the appellant under Section 112 (a) of Customs Act, 1962, penalty of ₹ 50,000/- under Section 114AA also penalty of ₹ 10,000/- and ₹ 5,000/- respectively with regard to the goods seized at the godown of Shri Thusindra Gnanaraj who is said to be an accomplice in the offence. Aggrieved by such order, the appellant filed appeal before the Commissioner (Appeals) who upheld the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the decision of the Hon ble High Court of Madras in CC (Imports), Chennai-I Vs Sainul Abideen Neelam - 2014 (300) ELT 342 (Mad.) to argue that statements made under Section 108 of the Customs Act, 1962 though being acceptable in evidence may not necessarily be accepted by the authorities in the absence of further materials to substantiate the contents of the statement. That apart from the statement department has no evidence to allege that the previous consignment had goods which were not declared by the importer. Further, the said consignment was cleared under the supervision of the officers and examination report was also given. Therefore the authenticity of the previous import which is not at all part of this SCN cannot be the basis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... this fact came to the knowledge of Santosh he did not convey the same to the customs authorities. When Mr. Santosh had knowledge that Santhakumar had misdeclared the goods in the previous consignment, Santhosh ought not to have accepted the transaction of the appellant herein without verifying the antecedents. Mr. Santosh then ought to have insisted on meeting the importer directly. Even after having knowledge that there is mis-declaration in the previous consignment, the filing of Bill of Entry by Santosh for the very same importer is violation of provisions of the Customs Act. Thus there is omission on the part of the appellant to take due diligence and check antecedents of the importer for reason of which misdecalration has occurred. She ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the previous consignments. The statements were retracted. They were not subjected to cross examination though a request was made. Apart from the allegation that appellant ought to have been cautions, there is no evidence to show that appellant had any knowledge of the import of undeclared goods. When the importer consciously conceals certain facts from the Customs Broker, it cannot be presumed that the Customs Broker has abetted in such offence merely because he has not met the importer face to face. 6. From the evidence placed before me, I find nothing to hold that appellant had intentionally connived or abetted in the non-declaration / concealment of the goods. 7. The impugned order is set aside with respect to the penalties impos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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