2022 (3) TMI 514

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..... that the same applies to an exporter who presents a shipping bill or bill of export under this Section and hence, a Customs House Agent or a Customs Broker cannot be fastened with the penalty if the Revenue finds any wrong quoting, etc., in the presented shipping bill. The Customs Broker, who is the appellant before this forum, cannot be penalized for the alleged contravention - Appeal allowed .....

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..... ria, Learned Representative for the Revenue. 4. I have considered the rival contentions and gone through the orders of the lower authorities. 5. It is the case of the Revenue that on examination of the shipping bills filed online by M/s. Mov and Go Logistics, Customs Broker (appellant herein) on behalf of the exporters, it is found that the appellant had furnished wrong Rotation number for t .....

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..... n-Original, the appellant preferred appeals before the First Appellate Authority, who has, vide order impugned herein, upheld the penalty imposed on the appellant. Aggrieved, the appellant has filed the present appeals before this forum. 7. The alleged contravention is to Section 50(3)(a) of the Customs Act, 1962, which is extracted hereinbelow for the sake of convenience: Section 50. Entr .....

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