Home Case Index All Cases Customs Customs + AT Customs - 2022 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2022 (5) TMI 995 - AT - CustomsLevy of penalty u/s 114(i) of the Customs Act, 1962 on Customs Broker - goods are not confiscated, as there is no such proposal in the Show Cause Notice - it is claimed that the question of imposing penalty under sec. 114(i) does not arise as the provision of section 114 will be invocable only when section 113 of the Customs Act, 1962 has been invoked - HELD THAT:- It is seen from the facts that the appellant had only filed the shipping bill and had not got registered or filed any KYC documents along with it to proceed with the export of the goods. It is submitted by the learned counsel that after filing the shipping bill, as they had not got documents from the exporter, they did not pursue the matter so as to get the shipping bill registered. On perusal of the records, there are no evidence established against the appellant to show that they have abetted in the attempt to export the prohibited goods namely Star Tortoises. In para 51 of the Order in Original, the original authority has stated that Shri P. Thirumoorthy, Manager of M/s. AKR Logistics India Pvt. Ltd. has failed to exercise due diligence and has not been able to furnish KYC documents. It is also stated that he has lend his Customs Broker card to one Shri Gokula Kannan who was not an employee of the company to handle the export. All these allegations if any, would fall under the Customs Broker Licensing Regulations. No evidence has been adduced to show that the appellant has connived with the exporter in the attempt to export the goods. The penalty imposed under section 114(i) of the Customs Act, 1962 on the appellants herein cannot sustain and requires to be set aside - appeal allowed - decided in favor of appellant.
|