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2019 (1) TMI 1288 - AT - CustomsPenalty on CHA - failure on the part of CHA to discharge his duties - export of goods without receiving authority from his client - Export of prohibited item - Smuggling - Red sanders wrapped in plastic sacks - misdeclaration of imported goods - Held that:- In the instant case the CHA M/s. Evershine Customs (C&F) Pvt. Ltd. has failed to ascertain the identity of the exporter as per provisions of Regulation 11 (n) of Customs Brokers Licensing Regulations, 2013 in as much as proprietor of the exporter M/s. Arihant Logistics is not traceable - Further, the CHA acted on behalf of M/s. Arihant Logistics in customs clearance without having any authorization from his client. Further, they received payment in cash - the CHA having no contract/agreement with the client and without verifying the antecedents and identity of his client provided the services for export of prohibited goods namely Red Sanders. Accordingly, the penalty imposed by the Adjudicating Authority on the CHA (respondent assessee) is upheld - however, the quantum of penalty reduced. Appeal allowed in part.
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