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2023 (8) TMI 65 - AT - CustomsLevy of penalty u/s 114 and 114AA of the Customs Act, 1962 - Personal penalty on General Manger of the Customs Broker - not verifying genuineness of the exporter and his place of functioning - attempt to smuggle out red sanders in the guise of General Merchant (Idly Rice, Atta in bags) (by exporter) - HELD THAT:- The Hon’ble Tribunal in the case of THAWERDAS WADHOOMAL VERSUS COMMR. OF CUS. (GENERAL), MUMBAI [2007 (9) TMI 102 - CESTAT, MUMBAI] has held that the CHA is not supposed to look into details of genuineness of the importer when IEC is produced by the importer. It is seen that documents required as per the KYC are basically issued by government authorities and agencies and the presumption is that the details like name, address etc shown there in are true. The department has not alleged that these documents submitted by the appellant were fake. Nor is there any concrete allegation of connivance with the exporter. This being so, it is found that there was no concrete proof of a blame worthy conduct by the appellant to impose penalties or for any other action as per the Act or Rules to merit a remand. Penalties should not be imposed merely because a legal provision provides for it. It is a discretion of the authority to be exercised judicially and in consideration of all the relevant circumstances, bound by the rules of reason and law. Such action cannot be taken on assumptions and presumptions devoid of concrete facts showing wrongdoing. The impugned order merits to be upheld - Appeal dismissed.
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