TMI Blog2008 (2) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... s rea has been found on the part of Shri Chinnikrishnan in relation to the swapping of materials in the containers. Consequently, there can be no penalty under Section 114 of the Act on Shri Chinnikrishnan either - appeal allowed. - C/512 and 431/2005 - 87 and 88/2008 - Dated:- 7-2-2008 - Shri P.G. Chacko, J. REPRESENTED BY : Shri C. Srinivasamoorthy, Consultant, for the Appellant. Shri B.L. Meena, SDR, for the Respondent. [Order]. These appeals filed by M/s. Swaroop Shipping Services (Customs House Agent) and Shri S. Chinnikrishnan (partner of another firm viz. Shree Ganapathy Shipping Services) are respectively against penalties of Rs. 1 lakh and Rs. 50,000/- imposed on them under Section 114(i) of the Customs Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... race Shri Indirakumar. Ultimately, a show-cause notice was issued for confiscating the goods under Section 113 of the Customs Act and for imposing penalties on the CHA, Shri S. Chinnikrishnan and Shri Indirakumar under Section 114 of the Act. No copy of this notice could be served on Shri Indirakumar otherwise than by affixture on the Customs House notice board. The appellants contested the notice. In adjudication of the dispute, the Commissioner of Customs ordered absolute confiscation of the red sanders under Section 113(d) of the Act and imposed penalties on the appellants as well as Shri Indirakumar under Section 114 of the Act. 2. After examining the records and hearing both sides, I note that the same offence was charged against bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t only. His agent s role is coextensive with his. If that be so, the role of a CHA for the exporter would also extend upto shipment of the goods. Therefore, it can be reasonably found that the swapping of goods took place somewhere and some time between the CFS and the container terminal while the export goods were still within the functional domain of the CHA. However, the CHA in the present case, admittedly, did not do anything other than signing blank formats to be used as annexures to the Shipping Bill. It was their practice to do so at the rate of Rs. 150/- per Shipping Bill. The evidence on record indicates that the CHA was not aware of the prospect of red sanders being smuggled out of the country in the guise of export of granite chi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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