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2014 (10) TMI 1040 - AT - CustomsPenalty on CHA u/s 114 of CA - exporter was fictitious firm not available at the address given in the shipping bills - control over the “G” and “H” Card holders - allegation based on assumptions and presumptions or not - HELD THAT:- There are no direct allegations either in the show cause notice or direct finding in the impugned order to conclude that it was the present CHA himself who filed shipping bills. The adjudicating authority has relied upon the sole statement of Shri Rakesh Kumar of M/s. Sky Liner Transhipment - As against the statement of Shri Rakesh Kumar, there is statement of Shri S. Malik, proprietor of present CHA denying having filed the shipping bills. As such, the sole statement of Shri Rakesh Kumar, which is also being faced with the statement of Shri S. Malik without any collaborating evidence, cannot be made basis for penalizing the appellant. The entire case of the Revenue is based upon the assumption and presumption inasmuch as the notice alleges allowing of misuse by the CHA and the impugned order holds him responsible for any misuse or his having no control over the “G” and “H” Card holders without coming to a finding who filed the shipping bills. There is no handwriting opinion in respect of signatures appearing on the shipping bills nor their CHA card holder examined by the Revenue. There are no merits in the Revenue’s stand of involvement of the present CHA - penalty set aside - appeal allowed - decided in favor of appellant.
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