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M/s. K.D. Thakker and M/s. B.M. Jagdale Versus Commissioner of Customs (Import) JNCH, Sheva

Imposition of penalty - Section 114(i) of the Customs Act, 1962 – CHA – export clearance – attempt to illegally export Red Sanders – proper authorization not taken by appellant - forged documents on the part of exporter – Held that: - the CHA and its employee intentionally did not follow the regulation and dealt with unscrupulous person for handling the export container of red sanders. The appellants acted as conduit for enabling the smuggling of red sanders for illegal export – imposition of pe .....

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ers was attempted to be smuggled out of India in the name of M/s. Panchaganngaa Aagro Tech Pvt. Ltd. The appellants being CHA not taken proper authorization from the exporting firm. On investigation, it was undisputedly proved that M/s. Panchaganngaa Aagro Tech Pvt. Ltd. is not the actual exporter and all the export documents were found forged. As per the various statements, it was revealed that one initially introduced as Shri Yogesh Jadhav subsequently found named Shri Nitin Kaginkar brought t .....

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were proposed penalty under Section 114(i) of the Customs Act, 1962. In adjudication, both the appellants were imposed penalty of ₹ 7,00,000/- each under Section 114(i) of the Customs Act. Aggrieved by the Order-in-Original the appellants filed appeal before the Commissioner who by concurring with the findings of the adjudicating authority upheld the Order-in-Original and rejected the appeals. Being aggrieved by the impugned order, the appellant is before me. 2. Shri A.K. Prabhakar, Ld. C .....

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able to know whether the documents are forged or otherwise. Therefore as regard the offence of attempt of illegal export of red sanders, the appellants being CHA were not involved in any manner. It has not been proved that the appellants were directly or indirectly involved in the illegal export of red sanders, therefore the penalty was wrongly imposed upon them. In support of his statement, he placed reliance on the following judgments: (i) Prime Forwarders Vs. Commr. Of Customs, Kandla 2008 (2 .....

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findings of the impugned order. He submits that from the investigation it is established that the CHA firm and his employee were involved in the illegal export of red sanders for the reason that Shri Bapurao Jagdale employee of the CHA firm has taken the documents from one Shri Pillai, who was unknown person and nothing to do with the firm M/s. Panchaganngaa Aagro Tech Pvt. Ltd. The CHA firm and its employee Shri Bapurao Jagdale miserably failed to know where the doubts or existence of other Sh .....

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