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Shri Yogesh Kumar CHA Versus C.C. New Delhi (Air Cargo Export)

Imposition of penalty on CHA - Section 117 of the Customs Act 1962 - Difference in number of ladies stitch suits - Held that:- the provisions of section 117 which provides for imposition of penalty on any person who contravenes any provision of the A .....

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uits or as to allow the exporter to claim excess drawback. This seems to be a clear case of human error, wherein 977 suits were mentioned in the EDI as 1977 suits. The said factor would admittedly be incapable of being termed as abetment. As such by .....

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- 30-5-2016 - Ms. Archana Wadhwa, Member (Judicial) and Shri B. Ravichandran, Member (Technical) Shri Piyush Kumar, Advocate for the Applicants Shri Ranjan Khanna, DR for the Respondent ORDER The challenge in the present appeal is to imposition of pe .....

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ational New Delhi. During scrutiny it was found that the number of ladies stitch suits was mentioned as 977 sets whereas as per the EDI system the goods declared were 1997. Further, on examination the stitched suits were found to be 877 instead of 97 .....

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nalty of ₹ 1 lakh under section 114 AA and penalty of ₹ 50,000 under section 117 of the Customs Act 1962 and on the present appellant. 4. On appeal against the above order the appellant contented that he is only a CHA and his role is limi .....

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the identity of the exporter or his address etc.; that the documents were submitted with no manipulation and as such any discrepancy on the part of the exporter cannot make him liable to penalty. 5. The said pleas of the appellant were accepted by th .....

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sponsible. CHA instructed the G-Card holder to file documents in the case. Following discovery of discrepancy also during physical examination of goods, he cannot escape penalty proceedings, hence the original authority has rightly imposed penalty. A .....

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tion 114 and section 114 AA are set aside since these provisions are applicable only when mens rea is thought to be existing and when it is proved beyond doubt. 6. Hence the present appeal. 7. The appellants contention is that the difference in numb .....

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