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2024 (4) TMI 45 - AT - CustomsImposition of penalties u/s 112(a) of the Customs Act 1962 on Customs broker - import of used Multifunction Digital Photocopiers and Printers - it is alleged that the appellant had connived with the importers - evidence to prove the allegations - HELD THAT:- The Tribunal in SRIVENKATESWARA REPRO GRAPHICS, BEST MEGA INTERNATIONAL, SUPREME ENTERPRISES, BEDY ASSOCIATES, DATA ENTERPRISES, SKYLARK OFFICE MACHINES, LAKSHMI NARAYANAN RAO, SURESH KUMAR KHETTARPAL, MOKSHA BUSINESS MACHINES, MR RAJESH N KUMAR KHATTERPAL, UNISTAR ENTERPRISES VERSUS COMMISSIONER OF CUSTOMS COCHIN-CUS, COMMISSIONER OF CENTRAL TAX & CENTRAL EXCISE, COCHIN [2019 (5) TMI 397 - CESTAT BANGALORE] held that the secondhand Multifunction Digital Photocopiers and Printers (MFDs) were restricted goods and hence, liable for confiscation under Section 111(d) of the Customs Act 1962, and allowed the goods to be redeemed on payment of redemption fine and penalty on the enhanced value. In addition, penalty under Section 112(a) on the firm was also upheld. There is nothing on record as evidence to prove the involvement of the appellant directly or indirectly that he had connived with the importer. It also intimated that no action was initiated against the appellant under the Customs Broker Regulations till date and therefore, the appellants claim that in good faith he had filed the documents as per the importers’ directions cannot be ignored. As there is nothing on record to prove that the appellant had connived/abetted with the importers in filing the documents for importing the restricted products without the mandatory documents, the penalty cannot be sustained. The impugned orders for the said offence have already penalized the importers in terms of redemption fine and penalty. As held by the Tribunal in the case of G. NARAYAN & CO. VERSUS COMMISSIONER OF CUSTOMS MANGALORE [2021 (3) TMI 560 - CESTAT BANGALORE], since the appellant has not been penalized under the Customs House Agents Licensing Regulations, for any irregularity, the question of imposing penalty under Section 112a of the Customs Act, 1962 does not arise. The penalties imposed on the appellant are set aside - appeals are allowed.
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