9911796707
TMI Blog2024 (8) TMI 1219X X X X Extracts X X X X X X X X Extracts X X X X ..... riginal as well as in the impugned order, it is seen that they only relate to violation of various provisions of CHALR 2004. On the basis of the said violation, it has been alleged that the appellant had abetted the export of red sanders. It is apparent that abetment can occur only if the person has knowledge about the wrong or illegal act. In the instant case, there is no admission of any knowledge by the appellant. None of the other co-noticees or witness has also indicated that the appellant had any knowledge about the red sanders. There is no evidence of the knowledge of appellants. In this background, the allegation of abetment solely based on violation of CHALR without any knowledge on the part of the appellant cannot be sustained. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d no proceedings under CHALR has been initiated against them. He argued that on the strength of the alleged violation of CHALR proceedings only under CHALR could have been invoked and not under section 113/114 of the Customs Act. He further pointed out that they had absolutely no knowledge of the content of the consignment except for the declaration made by the exporter. He further argued that there is no one has alleged in the statements that the appellant had any knowledge about the consignment of red sanders. The appellants have also not given any admission in this regard. 4. Ld. A.R. relied on the impugned order. 5. I have considered the rival submissions. I find that in the instant case the allegations against the appellant are based o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue as determined under this Act, whichever is the greater.] [ Substituted by Act 32 of 2003, Section 117, for Clause (iii) (w.e.f. 14.5.2003).] 6. The Order-in-Original in para ix records as follows: - (ix) The CHA firm M/s Viksun Carrier (P) Ltd who filed the shipping bill for export of the consignment before Customs was also responsible for abetment in the attempted export of the prohibited goods ie. red sanders as they failed to obtain and verify the KYC of the exporter for which he was filing the subject shipping bill. He failed to fulfill the obligation as envisaged under regulation 11 of the CHALR 2004 by not advising his client to comply with the various provisions of the Customs Act, 1962 read with Regulation 2 of the shipping bill ..... X X X X Extracts X X X X X X X X Extracts X X X X
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