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2024 (5) TMI 1007 - CESTAT KOLKATACustoms Broker - Carrying illegal activities - forfeiture of full amount of security deposit - Levy of Penalty - Violation of Regulation 19(8) of CHLR, 2004 - HELD THAT:- A cursory glance of that proceedings shows that the main noticee was Marine Vission. The allegation was towards fraudulent claiming of Duty Drawback on the fraudulently exported consignments in which it was alleged that Sri Sanjeev Kumar Jha had assisted in such claims. While Sri Sanjeev Kumar Jha was a noticee and a penalty of Rs. 3 lakhs was imposed on him, no findings have been given towards his role in that particular case. Even otherwise, in the entire proceedings in that case, nothing has emerged to the effect that Sri Sanjeev Kumar Jha holder of H-Pass has acted on behalf of the present Appellant M/s. S P Agency. Since the present Appellant was not even a noticee in that case, the question of present Appellant having connived with Sri Sanjeev Kumar Jha in respect of the exports done by Marine Vission cannot be deduced by any stretch of imagination. Thus, no case has been made out to the effect that Sri Sanjeev Kumar Jha has acted on behalf of the present Appellant. Mere procurement of H-Card by S P Agency to facilitate the working of Sanjeev Kumar Jha cannot be the reason for the present proceedings. A person holding H-Card, if he acts for same third party without the knowledge of the CHA, in what way CHA would be able to control all the activities undertaken by the H-Card Holder is not known. All these factual details show that no case has been made out against the Customs Broker. Even the Enquiry Report of the Enquiry Officer after complete investigation, has absolved the Customs Broker. Thus, set aside the impugned order imposing penalty of Rs. 50,000/- and forfeiture of full amount of security deposit furnished by the Customs Broker. The Appeal is disposed off thus.
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