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2017 (5) TMI 1177 - AT - CustomsPenalty on C&F Agent - they aided and abetted in the evasion of the customs duty - undervaluation of imported clearances - case of appellant is that he is only a clearing and forwarding agent and involved in the clearance of the goods. Therefore, as regards valuation issue, he is not a party to the undervaluation of imported goods - it is also contended by appellant that CHA were involved in the clearing of the goods but those CHAs were not made noticees in the present case - Held that: - the appellant is a clearing and forwarding agent but as per their statement they are engaged in the clearing of the goods by using the CHA licence of some other CHA. Therefore, it cannot be said that since the CHA was not penalised the appellants should also be absolved from the penalty - the appellant was actively involved in the clearing of the goods and fact of undervaluation was known to them, therefore they aided and abetted in the evasion of the customs duty, committed by the two exporters namely M/s. Vastupal Tejpal (India) and M/s. Bhaktiprem International - penalty upheld - appeal dismissed - decided against appellant.
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