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2022 (5) TMI 1124 - AT - CustomsLevy of parallel penalties on Customs Broker and employees - allegation of abetting the importers - concealment and mis-declaration of goods - main contention raised by the appellant is that there is no allegation in the Show Cause Notice attracting ingredient of Section 112(a) and that the allegation would fall within the purview of the CBLR, 2018 (2013) for which penalty has already been imposed - HELD THAT:- The allegation is in the nature of violations falling under the Customs Brokers Licensing Regulations - it is held that the Department has failed to establish the ingredients under Section 112(a) of the Customs Act, 1962 against the appellant. The penalty imposed under Section 112(a) on the appellant, is not justified and requires to be set aside. Levy of penalty u/s Section 112(a) - appellant falsely introduced himself as the representative of the importer - HELD THAT:- It is brought out from facts that Shri Solomon is the person who had acted as an intermediary for handing over the documents to the Customs Broker. His case is that some Vishal has given him the documents. He has not taken any steps to establish this. He could have cited Vishal as a witness on his side and requested to issue summons for examination of such person - steps for filing the Bill-of-Entry would not have taken place unless the documents were handed over by the appellant herein. The goods are counterfeit and have been confiscated. It is also alleged that he has taken back the documents from the Customs Broker. The findings of the authorities below, that the appellant has acted in relation to improper importation of goods, does not call for interference. However, in the present case, he had no liability to pay duty. The penalty of Rs.7,00,000/- imposed on Shri C. Solomon Selvaraj is on the higher side and requires to be reduced. Appeal allowed in part.
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