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TMI Blog2023 (3) TMI 380X X X X Extracts X X X X X X X X Extracts X X X X ..... iled the shipping bill at the behest of the IEC holder and thereafter it was found that consignment had some prohibited goods. However, in this case the appellant had not obtained any authorisation from IEC holder. It is also on record that IEC holder had no business dealings with appellant so there is no possibility on the appellant innocuously filing a shipping bill in the normal course of the business. The papers were all provided by one Shri Vir Bahadur who was a clearing agent at the ICD and was neither an employee nor an agent of the IEC holder. The appellant had not obtained any authorisation from the IEC holder and Shri Vir Bahadur also did not project himself to be the employee of the IEC holder. There was a gross negligence on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill in the name of M/s Socomec India Pvt Ltd. on 10.11.2014. The consignment was consigned to M/s Wiltech Export and Import Pvt Ltd. Honkong. On 12.11.2014 Shri Yogesh Kumar Suri requested the Deputy Commissioner of the export shed for permission to withdraw the consignment and the Deputy Commissioner ordered 100% examination of the consignment which took place on 13.11.2014 and it was found that along with the clutch gears declared in the shipping bills, the container had red sanders/red sandal wood weighing 540 Kg. The wildlife inspector, by his report dated 14.11.2014, confirmed that the goods were red sanders. The contemporaneous market value of the goods was Rs. 5,40,000/- which was seized. Further investigation revealed that Shri Yoge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling and the work was handled by Shri Yogesh Suri who knew Mr. Vir Badadur and got the documents from him. Shri Vir Bahadur in turn got the documents from Shri Anil Pandey and the consignment actually belongs to Shri Ahmed Ali. Shri Ahmed Ali is not traceable. In fact, the order-in-original also mentions that his address is not available. 5. Learned counsel further submits that consignment was never packed in front of the appellant or his employee. It was stuffed and had come sealed in the container for export. The appellant was not at fault for filing the shipping bill as per the documents as received by it and it was not aware about the true contents of the consignment. Had it been aware, the appellant firm would have never filed the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vir Bahadur who did not even claim to be the employee of the IEC holder. Shri Vir Bahadur, in turn, obtained the documents from Shri Pandey who, in turn, obtained the document from Shri Jha, who, in turn, obtained the documents from Shri Ahmed Ali who is not traceable now. The entire structure has been build up for exporting this consignment without any basis and the appellant cannot shirk his responsibility in filing the benami shipping bills. With respect to the imposition of penalty under section 114, he submits that the penalty under section 114 can be imposed for any act or omission which would render export goods liable for confiscation under section 113. There is no dispute that goods were liable for confiscation under section 113; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty not leviable or short-levied or erroneously refunded then except where the such an eventuality had occurred on account of any wilful act, negligence or default of the agent it is provided that the duty shall not be recovered from the agent unless the concerned authority as indicated under the provision comes to the conclusion that the duty cannot be recovered from the owner or the importer. 6.3 The provisions referred to hereinabove make it clear that an owner or importer can act through an agent. In the instant case, the appellant who is admittedly the CHA of the importers, both filed as well as filed up the contents of the bill of entry, a fact which is not denied, on behalf of the three importers referred to hereinabove. In v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... found that consignment had some prohibited goods. However, in this case the appellant had not obtained any authorisation from IEC holder. It is also on record that IEC holder had no business dealings with appellant so there is no possibility on the appellant innocuously filing a shipping bill in the normal course of the business. The papers were all provided by one Shri Vir Bahadur who was a clearing agent at the ICD and was neither an employee nor an agent of the IEC holder. The appellant had not obtained any authorisation from the IEC holder and Shri Vir Bahadur also did not project himself to be the employee of the IEC holder. The appellant knew Shri Vir Bahadur because he used to work in the same premises. Shri Vir Bahadur in turn, obt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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