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2014 (6) TMI 229 - CESTAT MUMBAIPenalty u/s 114 on CHA - Certain unscrupulous exporters exported certain goods by overvaluing and claimed drawback was sanctioned. However, later on, the goods were detained subject to investigation. - Some of these export consignments were in the name of the present appellant-CHA. - Held that:- From the time of initial investigation itself, Shri C.K. Dawar has clarified that they have never handled the export consignments in question. He had produced various registers detailing various export consignments handled by them and the present exporters were not their clients. It is also observed that the annexures which are purported to be signed by Shri Sachin Devgire. It is also noted that Shri Sachin Devgire was only a G-Card Pass holder and he was not authorized to sign such documents. In view of the above position, the appellants cannot be held responsible and penalty cannot be imposed upon them under Section 114(iii) of the Customs Act, 1962. As far as the second appellant is concerned, investigation has not brought out any role whatsoever and therefore penalty imposed on him is not correct - Decided in favour of appellant.
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