2004 (8) TMI 190

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..... tty, learned advocate for the appellants, argues at length that the appellant is only a Chartered Accountant and has in no way dealt with the import of the impugned goods and hence he is not liable for penal action under the Customs Act. He also states that in a similar case decided by the Commissioner of Customs, Calcutta, vide Order No. 16/98, dated 17-12-1997/4-2-1998, it has been decided not t .....

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..... ant has also confessed that he used to charge Rs. 1,000/- for each such certificate issued for the purpose of application to be made with the Office of Joint DGFT for obtaining the advance licences. 3. After hearing both sides and perusal of the case records including the cited case law, we find that the appellant is a qualified Chartered Accountant and had issued false certificates without veri .....

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..... ith the arguments advanced by the learned advocate to the effect that the appellant is not liable for penal action. A professional Chartered Accountant is required to exercise due diligence in issuing certificates. In the instant case, the appellant has deliberately issued false certificates that too different certificates for income-tax and DGFT/Customs purposes for the same period. The order of .....

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