Appellant had close business relationship with ...

Employee's Role in Customs Scheme Leads to Reduced Penalty; Involvement as Middleman Confirmed for Financial Gain.

July 6, 2024

Case Laws Customs AT

Appellant had close business relationship with kingpin/mastermind, admitted being employee of CHA firm involved in case, facilitated seeking office for mastermind, visited his residence, knew his business contacts. Evidence shows appellant was in direct touch with key conspirator, knowingly associated with him for smooth clearance of attempted export. Appellant's plea of acting as commission agent lacks substance. He procured consignment, handed over documents to Customs Broker for clearance, was in constant touch with unreachable mastermind and associates working at Indo-Nepal border. Appellant's complicity and nexus undisputed, played middleman role for monetary considerations between perpetrators and exporters. Penalties imposed not commensurate with appellant's role, reduced to Rs.1,00,000 to meet ends of justice. Appeal partly allowed.

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Appellant had close business relationship with ...

Employee's Role in Customs Scheme Leads to Reduced Penalty; Involvement as Middleman Confirmed for Financial Gain.

July 6, 2024

Case Laws Customs AT

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