Home Case Index All Cases Customs Customs + AT Customs - 2018 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (6) TMI 936 - AT - CustomsPenalty u/s 112(a) of the Customs Act, 1962 on partner of CHA - The case against the appellant is that he facilitated with the IEC of Rudraksh Enterprises to the actual importer - Held that:- The appellant has acted as a CHA and filed bill of entry in respect of imports made on the basis of IEC of M/s Rudraksh Enterprises. Since CHA filed the bill of entry on the basis of documents produced to him by the importer and in such documents no discrepancy was pointed out, the undervaluation of the imported goods was determined only on the basis of independent investigation carried out by the customs authorities - CHA cannot be made responsible for undervaluation in the peculiar fats of the case. The adjudicating authority himself is not sure about the involvement of the appellant in the modus operandi of the importer - the entire finding is based on assumption and presumptions and on that basis the appellant cannot be punished. Penalty set aside - appeal allowed - decided in favor of appellant.
|