9911796707
TMI Blog2008 (10) TMI 216X X X X Extracts X X X X X X X X Extracts X X X X ..... are set aside and these appeals allowed. - C/437 & 438/2006 - 1156-1157/2008 - Dated:- 13-10-2008 - Shri P. Karthikeyan, Member (T) Shri R. Hari Advocate, for the Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order].- These appeals have been filed by M/s. Airtravel Enterprises India Limited (AEIL). In the orders impugned in the appeals, AEIL, a CHA was imposed penalties under Sections 114 and 117 of the Customs Act, 1962. In order in original No. 04/2006 dated 31-8-2006, penalties of Rs. One lakh and Rs.10,000/- were imposed on AEIL respectively under Sections 114 and 117 of the Act. In order in original No. 05/2006 dated 31-8-2006, corresponding penallies imposed were Rs. 25,000/- and Rs. 5,000/-. The Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not be imposed on the CHA for failure to obtain proper authorization from the importer/ exporter and for the CHA's failure to verify the bona fide and antecedents of the importer/exporter. He relies on the following case law. (a) Jha Shipping Agency v. CC (Port), Calcutta [2002 (145) E.L.T. 83 (Tri.)] It was held therein that penalty was not imposable on clearing agents on the ground of not taking sufficient precautions to find out the bonafides of the importer when no direct evidence existed to show the involvement of the CHA. (b) Syndicate Shipping Services Pvt. Ltd. v. CC [2003 (154) E.L.T. 756 (Tri.)] It was held that in the absence of positive finding to show any mala fide intention on the part of the CHA or that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tation in respect of consignments covered by nine Shipping Bills dated 20-9-2004 without verifying the bonafides of the parties. In the investigation it transpired that one Shri T. Dhanasingh who posed as the exporter did not have any IEC code assigned to him and that he had attempted to export goods using the IEC Code of M/s. Extreme Fashion and M/s Lucky Exports. The exporter did not function from the address furnished to the DGFT pertaining to the IEC assigned. The T-shirts sought to be exported had been sourced from one Shri D. Jothimani, paying far lower value than the one declared in the respective Shipping Bills. He had paid a commission of Rs. 40,000/- to one Shri Balasundaram who was found to be an accomplice in the export effort. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy v. CC (Port), Calcutta (supra), cited by the ld. Counsel are particularly relevant: "The Adjudicating Authority has presumed the involvement of the Appellant (CHA) in the importation of HDPE as the CHA did not take enough precautions to verify the bonafides of the importer. However, there is no direct evidence on record to show the involvement of the appellants who were merely acting as Customs Clearing Agents on behalf of their customers who approached them for their services. In the absence of any evidence showing the involvement of the appellant, I do not find imposition of penalty upon them as justified." In the absence of any finding of the active involvement of the CHA in any act of omission or commission which had rendered the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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