Home Case Index All Cases Customs Customs + HC Customs - 2019 (8) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (8) TMI 1007 - HC - CustomsReduced penalty - Appellant was not involved in the clearance of the impugned offending consignment of M/s Planet Overseas - It is the case of the Appellant that despite there being no material to connect the Appellant with the consignment containing offending goods, the Appellant was served a SCN proposing penalty under Section 114AA and 117 of the Customs Act, 1962 - HELD THAT:- This Court is of the view that a Customs House Agent’s duty is that of a mere agent rather than as a Revenue officer who is empowered to investigate and enquire into the veracity of documents. As to whether in reality, such an exporter in a given case exists can hardly be the subject matter of “due diligence” expected of a Customs House Agent unless there are factors which ought to have alerted him/her to make a further inquiry. In other words, in the absence of any indication that the Customs House Agent concerned was complicit in the facts of a particular case, it cannot ordinarily be held liable. However, in the present case, in view of the statement given by the Appellant under Section 108 of the Customs Act, which has not been retracted till date, this Court is of the view that the Appellant has admitted his lapse in not verifying essential facts - Keeping in view the aforesaid, this Court is of the view that the end of justice would be met if a penalty equivalent to the duty involved in the present case is imposed upon the Appellant, that is ₹ 1,77,401/-. Appeal disposed off.
|