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TMI Blog2024 (2) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that the shipping bills were incorrectly filed by Shri Virender Singh Rawat misusing the credentials of the appellant Customs Broker without its knowledge for monetary gain for himself. Therefore, the undisputed fact is that the appellant had neither any role in filing the incorrect/ manipulated shipping bills nor did the appellant have any knowledge of the shipping bill being filed with its name as the Customs Broker. Penalty u/s 114 of CA - HELD THAT:- The penalty can be imposed only on the person who in relation to the export goods which were rendered liable to confiscation under section 113, does or omits or abets the doing or omission of an act, shall be liable for penalty - In this case the facts has narrated in the show cause noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e heard Dr. G K Sarkar, learned counsel for the appellant and Shri Nagendra Yadav, learned authorized representative appearing for the department and perused the records. 3. One, M/s Aman Overseas a proprietary firm, filed shipping bill dated 14.05.2010 through the appellant to export 4,016 pieces of mechanical pump s parts under claim for drawback. Investigations revealed that the export consignment was highly overvalued and further that there were mis-declarations in the shipping bill regarding the port of discharge and country of destination in order to avoid examination of the export goods. Further, it was found that the shipping bill was filed in the name of M/s Megh International against the airway bill issued in the name of M/s Aman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edge of the appellant Customs Broker for extraneous benefit offered to him by the exporter. He emphasized that the appellant has no record of the shipping bills being filed in its official records. He draws attention of the Bench to paragraph 27 (viii) of the SCN reads which as follows; (viii) Shri Virender Singh Rawat G card holder of CHA M/s Concord Maritime Logistics Pvt Ltd.) (Licence No. 11/889), who filed the said shipping bills without the knowledge of his CHA firm and misdeclared the port of discharge and country of destination in order to avoid examination of export goods and manipulated filing of shipping bill in the name of M/s Megha International against the AWB issued in the name of M/s Aman Overseas, appears to have facilitate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact is that the appellant had neither any role in filing the incorrect/ manipulated shipping bills nor did the appellant have any knowledge of the shipping bill being filed with its name as the Customs Broker. 11. Section 114 of the Customs Act reads as follows; 114. Penalty for attempt to export goods improperly, etc. Any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable,- (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty [not exceeding three times the value of the goods as decla ..... X X X X Extracts X X X X X X X X Extracts X X X X
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