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2020 (9) TMI 309 - AT - CustomsLevy of penalty on Customs Broker u/s 114 and 114AA of the Customs Act, 1962 - allegation that appellant had helped in claiming false drawback by misdeclaration - Section 138A of Customs Act, 1962 - HELD THAT:- There are two middleman between the exporter M/s Ayaan International and the appellant – CHA, namely Shri Rohit Sharma a forwarder and Shri Rakesh Sagar. Further, the allegation against the appellant – CHA of their having received ₹ 1 lakh per consignment is not substantiated, over and above the usual charges. Shri Rakesh Sagar have stated that he was to receive ₹ 4,000/- on bill and remaining amount of ₹ 1 lakh in cash, is not the representative of the CHA firm, and is an outsider. Thus, receipt of ₹ 1 lakh by Shri Rohit Sharma or Shri Rakesh Sagar is not the amount received by the appellant – CHA. Further, it is found that the Prop. of the exporter firm and its Authorised Signatory have nowhere stated that they have paid any amount over and above usual charges to the appellant – CHA. Further, there is no allegation of any flow back of ill gotton draw back money to the appellant – CHA - Further, it has nowhere come on record that CHA was present at the time of packing and stuffing of container for shipping. Further, there is no allegation that CHA has cooked or concocted any document for presenting it to the Customs, knowing it to be false. Penalty - Section 113 and 114 of CA - HELD THAT:- Appellant have not done any act of omission or commission leading to violation of any of the provisions mentioned in Section 113 of the Customs Act - Also, appellant have not done any act or omission nor knowingly used any document for the clearance knowing to be false. The appellant have given cogent explanation as regards the undervaluation, that the samples shown to them were of good quality and hence on such reasonable belief they have undertaken the clearance work. No case is made out that the appellant knowingly filed the shipping bills that the goods are overvalued - penalty under Section 114AA is also not imposable. Appeal allowed - decided in favor of appellant.
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