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2019 (5) TMI 611 - AT - CustomsMisdeclaration of export goods - cheap stone powder was exported by declaring the same as Pharmaceutical Products - role of CHA in fraud committed by exporters - Principles of natural justice - HELD THAT:- In the present case the notices have been issued to all the appellant at number of times, but there was no response from most of the appellants except M/s Fast Forward. Since all the matters arise out of the same order which is of 2009 and nearly 10 years have elapsed in interest of justice all the appeals have been taken up for consideration and disposal. From the findings of the Commissioner as recorded above the case of export fraud has been well made out against all the other appellants except the two CHAs. Sufficient evidence has been brought on record to uphold the charges made against them and the penalties proposed on them along with confiscation of goods and demand of duties are justified. In our opinion in such cases of economic offences where such fraudster are playing with the economic fabric of the country strict actions as provided under the law is warranted - In case of the CHA namely M/s Fast Forward and M/s Santon Shipping Services when Commissioner himself is recommending the action under CHALR, 2004 there are no justifiable reason for imposition of penalty under Section 112(b) of the Customs Act, 1962. Appeal allowed in part.
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