TMI Blog2013 (10) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... IEC code of another person was being used - In the case of Shri. Mariappan also there is clear finding that he has been interacting with actual exporter and he was aware of the fact that shipping bill was being filed in the name of another person and he appears to have handed the sealed cover which was found have contained fraudulent documents - the applicants should be put to reasonable terms of pre-deposit for admission of appeals – applicants was directed to make a predeposit for admission of appeals - upon such deposit, predeposit of balance dues arising from the order in respect of both the applicants stand waived and there shall be stay on collection of dues during pendency of the appeals – Partial stay granted. - C/41582/13 and C/41 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) and 114 AA of the Customs Act, 1962. Aggrieved by the order, applicants have filed appeals along with application for waiver of pre-deposit of penalty. 4. The counsel for the CHA submits that the CHA has done only such activities as are commonly done by any CHA in export of any consignment. He was not aware of the contents inside the sealed container. The stated that documents and the sealed container were brought by Shri T. Mariappan and he as CHA had filed the shipping bill in the name of M/s. Shiva Texyarn Ltd. as advised by Shri Mariappan. Since his knowledge about the offence or connivance in perpetrating the offence is not brought out by investigation, penalty against him is not sustainable. Therefore, he prays that his appeal m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ually to get payment from exporter in whose name the shipping bill was filed they would have in the normal course known who they were. The claim that they did not know the exporter only shows that entire matter was done with the connivance of both the applicants. 7. I have carefully considered the submissions on both sides. Prima facie, this is not a case where the applicants can be held to be not having any knowledge about contents of the container at all. As far as the CHA is concerned, there is a clear lapse on his part of not having exercised with due diligence to ensure that he was actually dealing with the exporter in whose name shipping bill was filed. In fact the evidence available would indicate that he was aware that the IEC cod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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