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2014 (9) TMI 62 - AT - CustomsImposition of penalty - DEPB claim - fault of ‘CHA’ and ‘G’ card holder - Penalty on exporter - Held that:- Record reveals that there was deliberate mis-declaration by the exporter in respect of value and quantity of the goods attempted to be exported. But ettempt to export such mis-declared goods failed. Therefore, the inference that may be drawn is that the exporter appellant apprehending that the goods may be confiscated, choose to avail the option of redemption fine and took back the goods. In such circumstance, imposition of penalty of ₹ 3,00,000/- does not appear to be unreasonable. Therefore, the appeal of the exporter is dismissed. - Decided against the assessee. So far as the CHA is concerned, he does not appear to be innocent. He acted on his own volition for the gain of each other i.e. exporter and himself. Therefore, relieving CHA from penalty shall be improper. Accordingly, penalty of ₹ 50,000/- imposed on CHA is confirmed and his appeal is dismissed - Decided partly in favour of CHA.
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