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2022 (9) TMI 756 - AT - CustomsLevy of penalty u/s 114(iii) of the Customs Act, 1962 - Penalty on CHA - export without Let Export Order - intentional order or not - HELD THAT:- The penalties are provided under the CHA Licencing Regulation in case of violation of the obligations by the Customs Broker as contemplated in para 10 of the said Regulation. CHA Licencing Regulation is an offshoot of the Customs Act and Customs Act is broad enough to encompass all kinds of violations. Further Section 114 starts with the word ‘any person’ and there is no non-obstinate clause in the Customs Broker Licencing Regulation at para 10 to exclude application of the Customs Act. There is all along denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk himself had admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in any proceedings - thus, for act of the employee direct responsibility is fixed on the Customs broker for which the findings of the Tribunal at Bangalore in the case of AS GOPINATH VERSUS COMMISSIONER OF CUSTOMS, COCHIN [2006 (12) TMI 386 - CESTAT, BANGALORE] cannot help the Appellant in getting the desired remedy. The order passed by the Commissioner of Customs (Appeals), Mumbai, Zone-III in imposing penalty under Section 114(1) of the Customs Act for Rs.50,000/- on the Appellant CHA is hereby confirmed - Appeal dismissed.
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