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2022 (1) TMI 522 - AT - CustomsQuantum of penalty levied under Section 114 (iii) of the Customs Act, 1962 - fraudulent export as goods were grossly undervalued - rejection of declared value - appellant’s alleged offence is that he has submitted the Shipping Bill duly signed by him wherein, the value was declared exorbitantly higher side - confiscation of goods - HELD THAT:- The valuation was not done by the appellant, the appellant have signed the shipping Bill only on the authorisation of his employer firm M/s. MAZDA GLOBAL, the value was taken from the invoice which was prepared and signed by the Proprietor of M/s. MAZDA GLOBAL Smt. Bharti J Gandhi which was sent to the appellant by Shri Amish Gandhi. The appellant being an employee of the M/s. MAZDA GLOBAL has no reason to dispute the valuation as the original valuation was finalized by his employer M/s. MAZDA GLOBAL through the proprietor Smt. Bharti Gandhi. The appellant being a less graduated person cannot be made to know the technicalities of the product as well as the value of the goods as regard the decision about the nature of the goods and value thereof - As in the present case the facts which is not under dispute that right from manufacturing and valuation of the goods, it is a modus operandi planned by proprietor Smt. Bharti Gandhi and son Shri Amish Gandhi and they issued the invoice for the goods in question therefore, the appellant being employee of the company had no reason to dispute or question the value mentioned in the invoice as that is not his subject matter. He was only authorised to sign and file the Shipping Bill which is not to be prepared only on the basis of invoice. It is also to be noted that even the appellant had no knowledge to prepare Shipping Bill which was admittedly prepared by CHA, he simply put his signature therefore, the only offence which exist is the over valuation of the goods which is not creation of the appellant but it was done by his employer firm through Smt. Bharti Gandhi and her son Shri Amish Gandhi. Allegation that the appellant was aware that the value of the goods is not more than ₹ 10,000/- - HELD THAT:- This version of the appellant came only after the investigation has started. Even as per the standard of the appellant and his education level, it cannot be expected from him to know about value of the goods. Since he has received the invoice from his employer, he had no option except to mention the same value in the Shipping Bill therefore, merely because during investigation he stated that his awareness of the value of the goods i.e. ₹ 10,000/- is baseless, even the value of ₹ 10,000 was not justified - the appellant has acted only on the instruction of the employer and more so on the basis of the signed documents i.e. invoice given by his employer. The exorbitant penalty of ₹ 75 Lacs is not justified - Since the appellant is not involved in the main offence of over valuation of the goods but admittedly signed the Shipping Bill, he is liable for some token penalty - the penalty is reduced from ₹ 75 Lacs to ₹ 25,000/-. Appeal allowed in part.
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