Home Case Index All Cases Customs Customs + AT Customs - 2019 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (11) TMI 69 - AT - CustomsImposition of penalties on CHA u/s 114(i) of Customs Act, 1962 - ‘Custom House Agent’ allowed unauthorized use of their licence - Duty Drawback on export goods - over-valuation of goods - HELD THAT:- The exporter was proceeded against for claiming drawback on exports declared to be valued much higher than the actual procurement price. From this it should be apparent that the condition of the goods or any other physical characteristics, which an agent or its employee may be privy to, is not the subject of controversy - There is no allegation that the goods of a different description or of apparently of poor quality had been shipped but that the value of the goods has been inflated. In these circumstances, the penalties imposed on M/s HP Joshi & Co and Shri Ashwin Joshi under section 114(i) of Customs Act, 1962 would not sustain. The charge against Shri Ashwin Joshi was based upon a statement of Shri Shilpesh Ramakant Sawant which, despite retraction, was held to be relevant as the retraction claiming use of force was not corroborated with any other evidence of having been compelled. Thus, a proposition, which fails the test of reasonableness, must be corrected by evidence but a statement of retraction does not have to be. The findings that follow from this assumption on the part of adjudicating authority evidently lacks reason and logic. Therefore, the penalties imposed on the custom house agent, M/s HP Joshi & Co, and Shri Ashwin Joshi fail. Imposition of penalties on Shri Kiran Vohra and Shri Iqbal Mehra - HELD THAT:- In the absence of any material evidence that could overcome the findings of the original authority in favour of Shri Kiran Nagindas Vohra and of any material that could support the findings against Shri Iqbal Mohan Amritlal Mehra, without reference to the statements alone, the penalties against them will not sustain. Penalties set aside - appeal allowed - decided in favor of appellant.
|