Home Case Index All Cases Customs Customs + AT Customs - 2021 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (9) TMI 814 - CESTAT CHENNAILevy of penalty u/s 114AA of Customs Act - illegal export of red sanders out of India - misuse of Import Export Code (IEC) - tampering with the evidences or not - reasonable suspicion as to the bona fides of the appellant or not - HELD THAT:- As per Section 114AA of Customs Act, the confiscation of goods is not necessary, but the only requirement is the knowledge of the person. That means, the appellant in the case on hand against whom the liability is fastened must be aware as to what is happening right from the beginning. The Surveyor, who is not an interested party, has categorically opined that the container was in fact tampered with and surprisingly, it is not the case of the Revenue that it was the appellant who was responsible for the tampering with, as indicated by Shri M. Annamalai. It is not even the case of the Revenue that the appellant had acquaintance with the so-called mastermind i.e., Shri Ramesh which prompted the appellant to act in a reckless manner. Nor is it the case of the Revenue that the appellant had knowingly or intentionally signed any statement or document which was false. So also, the Revenue has failed to establish the mala fides of the appellant since nowhere has the Revenue alleged that the appellant was aware or had acted deliberately. The observation by a neutral party throws reasonable suspicion as to the bona fides of the appellant which alone is sufficient to doubt the knowledge or intention of the appellant, in order to attract the mischief under Section 114AA ibid. Appeal allowed - decided in favor of appellant.
|