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2018 (10) TMI 566 - AT - CustomsPenalty u/s 114 of CA - duty drawback - It is the case of the Revenue that on investigation, it was found that the consignment entered for export i.e., Cotton Denim Garments was mis-declared on quality and valuation and it was sought to be exported to avail ineligible higher drawback - Held that:- The Adjudicating Authority has not recorded the exact role played by the M/s Exim Services, except that failure to cancel the first drawback shipping bill and thereafter filing the second shipping bill with proper reasons and intimation to the proper officer, have aided the exporter to conceal the crime. The appellant M/s Exim Services would not be covered under Section 114 for simple reason they had filed shipping bill as per the documents received by them in the first instance or in the second instance of filing drawback shipping bills were on instructions. There is nothing on record to indicate the appellant M/s Exim Services had instructed/aided M/s Suryakiran International Limited for claiming ineligible drawback on the export of mis-declared and overvalued Denim Garments - In the absence of any such evidence, the appellant herein is not liable to be penalized under Section 114 of the Customs Act, 1962 - penalty set aside. Penalty imposed on M/s Expo Freight Pvt. Ltd. - only allegations against them is they had provided container to M/s Suryakiran International Ltd., for the export of mis-declared undervalued Denim Garment for export - Held that:- The findings of the Adjudicating Authority do not indicate any specific role by M/s Exim Services and penalty is imposed only on the finding of the Adjudicating Authority expo freight aided the exporter by providing the container, cannot be held has an activity for visiting penalty under Section 114 of the Customs Act, 1962 - penalty set aside. Appeal allowed - decided in favor of appellant.
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