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2024 (2) TMI 575 - CESTAT NEW DELHILevy of penalty under section 114 or under section 117 of Customs Act - appellant as the Customs Broker was vicariously responsible for the actions of his employees or not - export consignment was highly overvalued - mis-declarations in the shipping bill regarding the port of discharge and country of destination in order to avoid examination of the export goods - HELD THAT:- It is an unusual case where the investigation by the department itself proved that the shipping bills were incorrectly filed by Shri Virender Singh Rawat misusing the credentials of the appellant Customs Broker without its knowledge for monetary gain for himself. Therefore, the undisputed fact is that the appellant had neither any role in filing the incorrect/ manipulated shipping bills nor did the appellant have any knowledge of the shipping bill being filed with its name as the Customs Broker. Penalty u/s 114 of CA - HELD THAT:- The penalty can be imposed only on the person who in relation to the export goods which were rendered liable to confiscation under section 113, does or omits or abets the doing or omission of an act, shall be liable for penalty - In this case the facts has narrated in the show cause notice itself shows that the appellant neither filed the shipping bill nor committed any act or abetted the commission or omission of any act which rendered the goods liable for confiscation under section 113. In view of above, no penalty whatsoever is imposable under section 114 on the appellant. Penalty u/s 117 of CA - HELD THAT:- Penalty can be imposed on any person for contravention of any provision of the Act or abetting any such contravention or failing to comply with any provision of the Act with which it was his duty to comply for which no express penalty is provided. In this case, records do not show that the appellant had contravened any provision of the Act or Rules or abetted such contravention or had failed in any of its duties which it was bound to comply. In view of above, the penalty under section 117 also cannot be sustained. The impugned order is set aside - Appeal allowed.
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