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2023 (11) TMI 180 - CESTAT CHENNAILevy of penalty u/s 117 of the Customs Act, 1962 - Employees of the Customs Broker - connivance in overvaluation of goods imported - HELD THAT:- This Bench in M/S. COCHIN AIR CARGO CLEARING HOUSE, M/S. E. KOCHURANI AND M/S. V.A. MARY DAS VERSUS COMMISSIONER OF CUSTOMS (PREVENTIVE) , TIRUCHIRAPPALLI [2023 (9) TMI 1198 - CESTAT CHENNAI] after considering the facts as pleaded by both the sides, has inter alia held that there was no evidence to allege that the appellants therein had connived in any manner, in the overvaluation of the goods imported - it is found that most of the other appellants are the employees of the Customs Broker namely, M/s. Cochin Air Cargo Clearing House, Cochin, including the appellant. Section 117 of the Customs Act, 1962 invites penalty for contravention, etc., of any provision of the Act or abets any such contravention or who fails to comply with any of the provisions of the Act, which was his duty to comply with - A perusal of the impugned order does not point out as to what was expected of the present appellant, being one of innumerable employees of the Customs Broker, as his duty to comply with, which the appellant had ‘failed’ to perform. Insofar as this appellant is concerned, the Commissioner himself has observed that there was no direct evidence of connivance. There are no justification in the imposition of penalty under Section 117 ibid. on the present appellant in the peculiar facts of this case - appeal allowed.
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