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2017 (2) TMI 47 - AT - CustomsImposition of penalty on CHA u/s 117 of the CA, 1962 - smuggling of red sanders, attempt to export - Held that: - the appellant made contacts with the members of the racket for a consideration of ₹ 10,000/- to attempt export of red sanders. It cannot be said that the appellant was not aware of the contents of the container and what the goods to be exported. He has no answer when the IE Code was found to be of some other person and there was mis-declaration in the exporting documents. Custom was defrauded - It may be noted that a person working in customs area is never an innocent since customs area is a sensitive place and they are responsible for each and every act they do in that area. Whether penalty should have been imposed u/s 114 of CA, 1962? - Held that: - active role of appellant in the attempted export is on record and that could not be ruled out by appellant demolishing fraudulent document filed by appellant using IE code of another. The penalty under Section 117 is stricter than Section 114 penalty. Any dereliction in duty by the CHA calls for penalty under the residuary provisions of Section 117 of Customs Act, 1962 - conscious involvement of the appellant with the smuggling racket is proved. Therefore there is no need to interfere with the order passed by learned adjudicating authority. Otherwise, that shall send a message to the society that infringement of law is rewarded with a bonus of waiver of penalty or a lesser penalty to perpetuate fraud. Appeal dismissed - decided against appellant-CHA.
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