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2019 (7) TMI 1061 - AT - CustomsImposition of penalties on CHA - appellant allowed another person to file export documents on their behalf - Duty Drawback - alleged overvaluation of export goods with intention to avail excess drawback - claim of the appellant is that they had nothing to do with the exporter and that there was no evidence of any involvement in abetment of fraud. Whether a custom house agent, who, under the statute as well as under the Regulations framed for implementation of the statute, are required to be associated with the goods can, independently, be proceeded against, for imposition of penalties under some other provisions? HELD THAT:- It is seen from the impugned order that it is the role of the appellant herein as a ‘custom house’ agent that was found sufficient to invoke the penal provision. As separate provisions exist in the Customs House Agents Licensing Regulation, 2004, the invoking of such for violations for imposing of penalty under section 114 of Customs Act, 1962 is patently incorrect. Appeal allowed - decided in favor of appellant.
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