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TMI Blog2022 (4) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... the same. It is also brought from evidence that the appellant has nothing to do with excess weight or undeclared goods in the consignment. The penalty imposed on the allegation that the goods imported are not for use of the importer but for the use / sale to another person would not attract ingredients of section 112 (a) of the Customs Ac, 1962. The penalty imposed is totally unwarranted. The impugned order to the extent of imposing penalty of ₹ 50,000/-under Section 112 (a) of the Customs Act is set aside - Appeal allowed - decided in favor of appellant. - CUSTOMS APPEAL No.40063 of 2022 - FINAL ORDER No. 40133/2022 - Dated:- 13-4-2022 - MS. SULEKHA BEEVI C.S., MEMBER (JUDICIAL) Shri Gokul Raj, Advocate For the Appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ith unauthorized person instead of dealing with the actual IEC holder thereby violated KYC norms. After due process of law, the original authority imposed penalty of ₹ 50,000/- against the appellant under Section 112 (a) of the Customs Act, 1962. On appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 3. On behalf of the appellant Ld. Counsel Shri Gokulraj appeared and argued the matter. He submitted that in the course of business the appellant, who is a customs broker, filed Bill of Entry dated 03.05.2016 and 09.05.2016 on behalf of the importer M/s.Vaaraahi Traders, Chennai. The appellant had filed documents based on the import documents provided by the importer. After examination, it was found that the actual w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents. Further allegation of the department is that the goods were imported by Shri A. Govindaraj using the IEC code of M/s.Vaaraahi Traders. The appellant has absolutely no knowledge about the business dealings between M/s.Vaaraahi Traders and Shri A. Govindaraj. When the IEC code as well as the KYC documents are clear, the appellant cannot be said to have violated any provisions of the Customs Act merely for the reason that the consignment contained goods which are undeclared. He adverted to the statement of Shri S. Raja in para-7 of the show cause notice to argue that the entire allegation is on presumption and assumption. 6. Ld. Counsel pointed out that in paras 24.12 and 24.13 of the OIO, the adjudicating authority has observed that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ime being in force, to a penalty not exceeding the value of the goods or five thousand rupees, whichever is the greater; (ii) in the case of dutiable goods, other than prohibited goods, subject to the provisions of section 114A, to a penalty not exceeding ten per cent. of the duty sought to be evaded or five thousand rupees, whichever is higher : Provided that where such duty as determined under sub-section (8) of section 28 and the interest payable thereon under section 28AA is paid within thirty days from the date of communication of the order of the proper officer determining such duty, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent. of the penalty so determined; (iii) i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e is the beneficiary of the consignment. Therefore, he being the beneficiary of the said imported goods is liable for penalty under section 112 (a)/ 114A of Customs Act 1962 for deliberate is-declaration of description and quantity of the goods imported vide the wo Bills of Entry No.51333904/03.05.2016 and 520086/09.05.2016. 11. In the present case, it is not disputed that M/s.Vaaraahi Traders are licensed to import goods and that their IE Code is valid. The case set up by the department is that the goods imported are for the use / purchase of Shri A. Govindaraj and not for the use of M/s.Vaaraahi Traders. There is no law which prohibits the importer to sell the goods to another after importing the same. It is also brought from evidence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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