TMI Blog2009 (6) TMI 807X X X X Extracts X X X X X X X X Extracts X X X X ..... do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act, shall be liable for penalty. In the present case, there is no material available on record that the appellants did anything or committed anything in connivance or with the knowledge of the exporter. So, in the facts and circumstances of the case, in our ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vely. 3. The relevant facts of the case, in brief, are that M/s. Bee Ess Expo Inc. (exporter) filed shipping bills for export and claimed drawback. On investigation, it was found that there is a mis-declaration of the quantity, quality and value of sub-standard goods. The Commissioner denied the drawback benefit to the exporter and imposed penalties to the exporter and the appellant herein. He a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nding of the Commissioner. He submits that the export declaration should be signed by the exporters. He further submits that in the present case, G card holder Shri Jay Prakash signed the shipping bills on instruction of CHA Shri Devender Singh without verifying the goods and therefore, the Commissioner has rightly imposed the penalties on them. He also submits that Shri Devender Singh in his st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stoms Act which provides that any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113, or abets the doing or omission of such an act, shall be liable for penalty. In the present case, there is no material available on record that the appellants did anything or committed anything in connivance or wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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