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2017 (3) TMI 759 - AT - CustomsImposition of penalty u/s 114(i) and 114(iii) of the CA, 1962 on the officers of customs and CHA - exports of garments - misdeaclaration of goods exported - valuation - penalty stands imposed upon SHRI ASHOK KUMAR INDORA, INSPECTOR on the ground that he has not done proper examination of the consignment inasmuch as, 500 pieces per package were declared whereas, 400 pieces of garments per package were found - Held that: - the said reasoning cannot be adopted for imposition of penalty in terms of Section 114 of the Act, inasmuch as there is nothing on record to show that there was any mensrea on the part of the said appellant so as to abet the illegal export - penalty set aside. Imposition of penalty on SHRI BORIA RAM, SUPERINTENDENT on the ground that he has passed the let export order, which is not a mere formality but has legal requirement to be fulfilled by the Superintendent diligently and the law places a great responsibility on the officer to ensure that the government revenue is not siphoned by such fraudulent means - Held that: - Any lapse in performance of duty can, at the most, be considered as inefficiency which will not lead to any charge of abetment or connivance, thus attracting the penal action - in the absence of any evidence to reflect upon the said appellant’s role to play in the alleged misdeclaration, penalty set aside. Imposition of penalty on SHRI B.N. GANDHI PROP. CHA FIRM on the ground that he has failed to follow the provisions of CHA Regulations, 2013 and they have not adhered to the requirements and thus, are guilty of filing the shipping bills, in utter disregard to the provisions, placed on them by the Regulations - Held that: - violation of any of the provisions of the Customs Broker Licensing Regulations, 2013 would result in revocation of his license, in terms of the said Regulation and in the absence of any evidence to the contrary, will not call for any penalty on the CHA - penalty set aside. Penalty set aside - appeal allowed - decided in favor of appellants.
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