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2018 (6) TMI 82 - AT - CustomsFraudulent export of low quality goods - Penalty on CHA u/s 114 of CA - gross overvaluation of exports to avail higher / undue and ineligible drawback benefits - role of exporter in the said blunder - Held that:- CHA is duty-bound to advise the client to comply with the provisons of the Act and the regulations diligently ensuring the imparting of correct/relevant information to the client for clearance of cargo or baggage. If there is any non compliance by the client, it is the duty of CHA, the appellant herein, that he must bring it to the attention of the Deputy or Assistant Commissioner. It is his fiscal accountability that he must promptly pay the Government all moneys received from the client for duties and taxes. The appellant’s plea that he was never concerned with the goods illegally exported, being merely an agent of the exporter is nothing but an eye-wash Keeping in view the obligations of the CHA as enshrined in Rule 11 of the Regulations 13 of the Regulations’ 2013, it is crystal clear that no inferior quality goods can be exported and imported, that too, for a period of more than two years continuously without the knowledge of the CHA. The defence of the appellant also stands vitiated from his own admission that he used to receive a percentage of the duty drawbacks and other benefits apart from the normal charges - it is held that the Commissioner (Appeals) has rightly held the appellant to be equally responsible for the fraudulent export of low quality goods with the sole aim of claiming the undue benefits duty drawback from Customs Department. Appeal dismissed - decided against appellant.
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