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M/s International Cargo Services Versus Commissioner of Customs (Export) , New Delhi

2015 (10) TMI 206 - CESTAT NEW DELHI

Imposition of penalty on CHA – Transacting business for non-existent exporter – Appellant filed shipping bills under claim of drawback – However it was alleged that while filing shipping bill in respect of said exporter, appellant failed to ascertain genuineness of said exporter and transacted business for non-existent / non-traceable exporter – Adjudication took place and penalty on appellant is confirmed as per show cause notice – Held that:- In law it is nowhere required that before dealing w .....

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ovisions of Customs Act – Penalty imposed on appellant set aside – Decided in favour of appellant. - Appeal No. C/511/2011-CU(SM) - Final Order No. A/51212/2015-CU(SM) - Dated:- 1-4-2015 - Ashok Jindal, Member (J),J. For the Appellant : Shri Manoj Sharma, Adv. For the Respondent : Shri Davinder Singh, DR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order imposing penalty under Section 114 of the Customs Act 1962. 2. The facts of the case are that the appellant is a CH .....

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cuments and handles customs clearance relating to the attempted export of the seized goods under said Shipping Bills and transacted business for non-existent / non-traceable exporter. They did not deal with the exporter directly but only through mediator and thus failed to take sufficient precautions before taking up customs clearance job on behalf of the said exporter. They also failed to obtain the authorization from the exporter as required under Regulation 13 of the CHA Licensing Regulations .....

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adjudication took place and the penalty on the appellant is confirmed as per show cause notice of ₹ 8,82,464/- under section 114 of the Customs Act 1962. Aggrieved from the said order appellant is before me. 4. The Ld. Counsel for the appellant submits that the allegation made in the show cause notice are totally incorrect, In fact, the appellant has filed proper authorization obtained from the exporter under regulation 13 of the CHALR, 2004 and also found the genuineness of the exporter .....

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further submits that the appellant acted under good faith and Revenue has not been able to bring out any evidence to show that appellant was aware that the exporter was fraudulent or that there was any undue claim of drawback by exporter. 5. On the other hand, Ld. AR oppose the contention of the Ld. Counsel who submits that from the factual merits, it is coming out that the exporter was non-existent and their account was also opened fraudulently. The IEC was taken fraudulently by giving false de .....

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the CHA is representing their client before the Customs Authorities. Therefore, he submits that penalty is rightly imposed on the appellant. 6. Heard the parties. Considered the submissions. 7. On perusal of the records I find that appellant has obtained proper authorization which is required under regulation 13 of the CHALR 2004 from the exporter, also verified the details of the exporter and also verified the IEC obtained by the exporter from DGFT. These are the three primary documents which a .....

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