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2018 (7) TMI 626 - AT - CustomsSmuggling - Cigarettes of foreign origin - Cigarettes concealed in the declared cargo of mattresses - Confiscation - penalty u/s 112 (a) (b) of CA on CHA as well as on employees of the firm - Held that:- So far as Shekhar (employee) is concerned, he was fully aware that everything was not legal and proper and up to the mark so far as the present consignment of M/s Digital Exports was concerned as he has been informed about the sensitivity of the matter by Shri Navin Kumar. Shri Sushil Sharma being responsible person of the CHA firm was also informed by Shri Shekhar about sensitive nature of consignment of M/s Digital Exports, however, both of them has willingly accepted the clearing work of M/s Digital Exports and did what was required for attempted clearance of the smuggled cargo. All the three employees though they have been handling the work of clearance of imported consignments it appears that they are salaried employees of the CHA firm and thus people of limited financial capability and means. CHA firms are the most important link between the importer/exporter and the custom department. It is expected of CHA firm that the credentials of importer/exporter are properly verified by them before undertaking the work of clearances in the various custom house - Both the appellants have failed in ensuring the clean credentials of the importer M/s Digital Exports and, therefore, the penalty under Section 112 (a) & (b) of the Customs Act, 1962 has rightly been imposed on both of them - however, the quantum of penalty reduced from ₹ 50 lakhs to ₹ 10 lakhs on each. Appeal allowed in part.
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