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2024 (4) TMI 180 - AT - CustomsLevy of penalty on Customs Broker - Accepting documents without proper authorization - The Department argued that this constituted abetment of the export of prohibited goods. - Smuggling - Pseudoephedrine and Ketamine Hydrocholoride - concealment of prohibited drugs in cartons containing Pomegranate fruits - violation of the provisions under CHALR / CBLR Regulations - violation of provisions of Customs Brokers Licensing Regulations - HELD THAT:- On perusal of the impugned order, the original authority has recorded findings for imposing penalty on appellant viz. G. Seenivasan who is the CHA. It has been categorically stated by the adjudicating authority that there is no evidence to show that the appellant G. Seenivasan had knowledge that the cartons contained prohibited items. Thus, it can be seen that the investigation has not brought out that appellant Sri G. Seenivasan had any knowledge about the attempt to export the contraband items. In such circumstances, the penalty imposed u/s 114 (i) of the Customs Act, 1962 is not justified. Violation of provisions of Customs Brokers Licensing Regulations - The proceedings having been initiated under CBLR Regulations for revoking the license and the license having already been revoked, I am of the view that the penalty imposed u/s 114 (i) of the Customs Act, 1962 is not legal and proper, and harsh on the appellant. Penalty imposed on the appellant - The penalty of Rs.50,000/- has been imposed by the Department on Shri S. Murugaram. Since it is clearly brought out that Sri S. Murugaram had no knowledge that contraband items were concealed in the cartons, I find that the penalty of Rs.50,000/- imposed on him is liable to be set aside. Thus, the impugned order to the extent of imposing penalty on the appellant viz. G.Seenivasan and Rs.50,000/- on the appellant viz. S. Murugaram u/s 114 (i) of the Customs Act, 1962 is to be set aside. The appeals are allowed with consequential relief, if any.
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