9911796707
TMI Blog2023 (10) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... - Customs - Levy of penalty on CHA and Clearing and forwarding agents - Role restricted to filing of the documents - HELD THAT:- There is no allegation in the impugned order that they have violated any of the provisions of the CHA Regulations - the contention of the Appellants agreed upon that they cannot be held responsible for over invoicing if any, done by the exporter for the purpose of ge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant Shri Tariq Suliaman, Authorized Representative for the Respondent ORDER PER K. ANPAZHAKAN : The present appeals have been filed against the common Order-in Original dated 12.01.2016 passed by Commissioner of Customs (Prev), wherein he has imposed a penalty of Rs. 10.00,000/-each on the CHA, M/s United Custom House Agency (P) Ltd (Appellant1) and Shri. Prakash Ghosh, Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 962, for abetting the improper export. Aggrieved against the penalty imposed on them, both the Appellants have filed appeals before this Tribunal. 3. In their submissions, the CHA stated that they their role is only filing of the documents. They have filed the documents before customs authorities as provided by the exporter. There is no allegation in the impugned order that they have committed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as already set aside the orders passed by the Lower Authorities vide Final Order Nos. 75525-75527/dated 16/09/2020 and 76353-76356/2023 dated 18/08/2020. The ratios of the said decisions are squarely applicable to them accordingly, they prayed for setting aside the penalties imposed on them. 6. The Ld. A.R. submitted that the Appellants abetted the over invoicing of the exports accordingly pena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the ratio of the said decisions, we hold that no penalty is imposable on the Appellants, as they have no role in the alleged offence. Accordingly, we set aside the penalties imposed on the Appellants in the impugned order. 9. In view of the above discussion, we allow the appeals filed by the Appellants, with consequential relief, if any, as per law ( Dictated and pronounced in the open C ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
