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TMI Blog2024 (4) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... ts were received by the appellant Shri Ashok Sharma himself. The appellant s submission that it was not required to verify the existence of the IEC holder of physically verifying the premises also cannot be accepted in the factual matrix of the case. Had the case been one where the IEC holder had supplied all the documents to the appellant and the appellant filed the shipping bills in good faith, the situation would have been different. However, in this case without the knowledge of the IEC holder, the appellant filed benami shipping bills. The appellant was required verify if the exporter in whose name he was filing the shipping bills was indeed the exporter, and was issued IEC, etc. The appellant s submission that he did not abet the comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-original No. Penalty (Rs.) C/50306 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 915/2020-21 39/2018 dated 26.06.2018 5,00,000/- C/50198 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 912/2020-21 35/2018 dated 21.06.2018 15,00,000/- C/50199 OF 2021 CC (A) CUS/D-II/ EXPORT/ICD/TKD/ 918/2020-21 45/2018 dated 10.07.2018 5,00,000/- 3. The facts of the case are that the Directorate of Revenue Intelligence [DRI] received intelligence that certain exporters were mis-declaring the description quantity and value of export consignments in order to avail ineligible drawback. Acting on this intelligence, the goods sought to be exported under shipping bills filed in the name of one M/s Delight Fashions were examined. It was found during examination that n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , reducing the drawback, confiscating the export goods, but allowing their redemption payment of fine. He also imposed penalties on various persons including Rs. 5,00,000/- on the appellant under section 114 (iii) and 114AA of the Customs Act. 5. In Appeal No. C/50198 of 2021 , the facts are identical and penalty of Rs. 15,00,000/- has been imposed by the Joint Commissioner on the appellant by his order dated 21.06.2018, which order was upheld by the Commissioner (Appeals). 6. In Appeal No. C/50199 of 2021 , the facts are also identical and the Additional Commissioner imposed a fine of Rs. 5,00,000/- upon the appellant, which order was upheld by the Commissioner (Appeals). 7. Despite the matter being listed on several dates, the appellant w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular, in the transaction of any business for the purposes of this Act, shall be liable to a penalty not exceeding five times the value of goods. 12. In this case, there is no dispute about the mis-declaration of the goods which was discovered on examination. There is also no dispute about the mis-declaration of the value. There is also no dispute about that excess drawback, which was several times the eligible drawback claimed through this process. 13. The appellant was the Manager of the CHA who filed the shipping bills. If the Shipping Bills had been filed in good faith after taking the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalty should not be imposed ; (f) The appellant was not a Custom House Agent but only its Manager ; (g) The appellant was not required to physically verify the business premises of the exporter ; (h) The penalty under section 114 (iii) and 114 AA of the Customs Act of Rs. 5,00,000/- is highly assessable ; (i) The penalty has not been apportioned between the two sections by the adjudicating authority. 15. We have considered these submissions and perused the records. 16. We do not find any ground or any basis to accept the submission that the impugned order was passed without application of mind or the pertinent facts. The appellant s submission that he was not aware that the IEC holder was only dummy and Shri Ashok Sharma was the master mi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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