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2018 (1) TMI 973 - CESTAT CHENNAIPenalty on CHA u/s 114 (iii) of CA, 1962 - It has been alleged that appellants were one of the three CHAs whose services were utilized in filing the shipping bills of the fictitious export firms allegedly floated by Shri K. Gunasekhar, S.Divakaran and his associate Shri K. Jayaraman - Misuse of Drawback Benefit - appellants have pleaded ignorance of their actions and the consequences that came about therefrom. Held that: - appellant had either enabled the grant of CHA identity card to the henchmen of the main operators which enabled shipping bills to be filed or facilitated the operators by their fraudulent activity - In respect of the other appellants, notwithstanding their common protestations that they had only lent their name for starting a company, for opening bank accounts giving signed blank cheques etc., it does not appear to reason that all these appellants were babes in the wood. They surely were aware of what was happening - We therefore afraid that their arguments do not cut any ice. Litigants are expected to come with clean hands. - appellants herein certainly cannot escape penalties. Penalty though levied but reduced - Appeal allowed in part.
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