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TMI Blog2024 (6) TMI 591X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Act 1962. HELD THAT:- The Ld. Counsel has brought to notice that the Tribunal in the case of CHA who was a co-noticee in the proceedings has considered the issue in detail and reduced the penalty from Rs.3,00,000/- to Rs.75,000/-. In the said decision the Tribunal observed that there is no allegation that the appellant themselves have benefited from any part of the drawback fraudulently obtained by the main operators/exporters. The penalty requires to be reduced from Rs.3,00,000/- to Rs.75,000/-. The impugned order is modified to the extent of reducing the penalty imposed on this appellant from Rs.3,00,000/- to Rs.75,000/-. The appeal is partly allowed. - HON BLE MS. SULEKHA BEEVI. C. S. , MEMBER ( JUDICIAL ) And HON BLE MR. VASA SESHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the item found in the consignment was not as per the declaration, the officers opened and examined all the 64 cartons one by one in the presence of witnesses and representatives of the exporters. The other cartons also revealed that it contains only junk and unusable shoe uppers. 3. In consequence to the above examination and investigation conducted, show cause notices were issued to the exporters, CHAs and others proposing to demand duty and impose penalty. The appellant, being a CHA, who has filed the shipping bill on behalf of the exporter was also issued show cause notice proposing to impose penalty under Section 114 (iii) of the Customs Act 1962. After due process of law, the original authority imposed a penalty of Rs.3,00,000/- on t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .3,00,000/- to Rs.75,000/-. In the said decision the Tribunal observed that there is no allegation that the appellant themselves have benefited from any part of the drawback fraudulently obtained by the main operators/exporters. The relevant para of the decision of the Tribunal is reproduced as under:- This being so, we are of the firm opinion that appellants herein certainly cannot escape penalties. However, taking into consideration all the facts of the case and especially considering that there is no allegation that the appellant themselves had benefited from any part of the drawback fraudulently obtained by the main operators, we find there is a case of reduction in the penalty imposed against each appellant. 8. Following the same decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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