2023 (3) TMI 545

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..... s made a serious offence by mis-declaring the quantity i.e. against 30,000 pairs declared in the export document only physical quantity found 405 pairs. Moreover, the value was also shown exorbitantly high. Though the appellant has acted as CHA and it does not appear the direct involvement of the appellant in the fraud of export goods but when against one invoice, the exporter asked the appellant .....

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..... to Rs. 2 Lakhs in each section. Appeal allowed in part. - Customs Appeal No. 13001 of 2019-SM - Final Order No. A/10279/2023 - Dated:- 10-2-2023 - HON BLE MR. RAMESH NAIR, MEMBER (JUDICIAL) APPEARANCE: For the Appellant : Shri. D.K. Trivedi, Advocate For the Respondent : Shri. Rajesh K Agarwal, Superintendent (AR) RAMESH NAIR This appeal is directed against .....

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..... 405 pairs. Moreover the goods were also different. Thus, the exporter has mis-declared the description as well as quantity of the goods with intent to avail fraudulent drawback. It was observed by the lower authority that against one single consignment under one invoice from M/s Squire Enterprises, Noida the exporter with the help of present appellant split the consignment into 8 shipping Bills. .....

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..... PARVEZ J IRANI-2016 (33) E.L.T. 333 (Tri.- MUMBAI) SYNDICATE SHIPPING SERVICES PVT.LTD.-2003 (154) E.L.T 758 (Tri.- CHENNAI) COLLECTOR OF CUSTOMS-1991 (55) E.L.T 580 (TRIBUNAL) 3. Shri. Rajesh K Agarwal, Learned Superintendent (Authorized Representative) appearing on behalf of the revenue reiterates the finding of the impugned order. 4. I have carefully considered th .....

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..... Customs authority also found suspicious because of 8 shipping Bills against one consignment. Therefore, this negligence of the CHA resulted into attempted of fraudulent export by his client. Therefore, the appellant is liable for penalty under Section 114(iii) and Section 114AA. However, looking to the nature of role of the CHA in the entire episode, I am of the view that the penalty of Rs. 5,00, .....

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