TMI Blog2006 (2) TMI 416X X X X Extracts X X X X X X X X Extracts X X X X ..... des and perused the records. 2. The appeal is directed against imposition of penalty of Rs. 50,000/- under Section 114(i) and 114(iii) of the Customs Act, 1988 [(sic) 1962], for aiding and abetting acts, which rendered the goods liable to confiscation. 3. The contention of the ld. Counsel for the appellant is that in the present case, the appellant had acted only as a clearing agent. He also e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were the guilty parties in committing the drawback fraud. There is no mention of the appellant being aware that the fraud was being committed. This Tribunal has held in the case of Syndicate Shipping Services Pvt. Ltd. v. CC, Chennai [2003 (154) E.L.T. 756 (Tnbunal-Chennai)] that, a customs house agent is not liable to penalty merely for signing a shipping bill in relation to contraband goods. Mo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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