9911796707
TMI Blog2024 (2) TMI 575X X X X Extracts X X X X X X X X Extracts X X X X ..... Delhi whereby he upheld the order-in-original dated 29.05.2013 passed by the Deputy Commissioner of Customs and rejected the appellant's appeal. 2. We have 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mination of export goods and manipulated five shipping bills. It is mentioned in the show cause notice itself that the shipping bill was filed without the knowledge 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 g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly 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. 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 good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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