GST Helpdesk   Subscription   Demo   New User   Login      
Tax Management India .com
TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (1) TMI 405 - CESTAT MUMBAI

2017 (1) TMI 405 - CESTAT MUMBAI - TMI - Imposition of penalty u/s 114 (i) of Customs Act, 1962 - smuggling - Held that: - The role of a customs house agent in relation to export commences with the filing of the shipping bill and is completed when the consignment is handed over to the agent of the carrier. In the absence of an allegation, or a finding, that the substitution occurred during this window, responsibility cannot be fastened on the agent - Penalty set aside - appeal allowed - decided .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

Customs (Appeals), JNCH. Penalty was imposed for alleged involvement in attempt to smuggle out 6.9 metric tons of red sanders in containers entered for export 'lock washers' in the shipping bills filed through the appellant in its capacity as customs house agent licenced under Customs House Agent Regulations, 2004. The other two appellants in the challenge to the impugned order are individuals imposed with penalties. 2. It is not in dispute that M/s Skylark Travels Pvt Ltd did file the .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

their contention that the individuals who had supplied the documents and admitted to cognizance of its fraudulent origin had not been made noticees in the proceedings under Customs Act, 1962 whereas they, who were not implicated in any of the statements as having been part of the conspiracy to smuggle, had been. A similar plea was raised by the two other appellants. 3. Heard Learned Counsel for appellants and Learned Authorised Representative. I find that the matter can be decided based on the f .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

prohibited for export from India in pursuance of Convention on International Trade in Endangered Species (CITES) and was declared as lock washers ; there has been no allegation that the consignment was substituted between the filing of the shipping bill and the entry into the export area. The role of a 'customs house agent' in relation to export commences with the filing of the shipping bill and is completed when the consignment is handed over to the agent of the carrier. In the absence .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

lty. In these circumstances a finding that section 114 (i) of Customs Act, 1962 can be invoked is without any foundation. 6. Despite the original authority having noted the lack of any evidence or statement to link appellant with the offence, the impugned order has gone on to invoke the penal provision by relying, in passing, upon the allegations in the show cause notice. First appellate authority, too, relies solely on those allegations which were made with reference to alleged misconduct while .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es for a code of conduct and penalty for breach thereof, it is not legal and proper to bring such breach within the ambit of another statutory provision which is intended to penalise smuggling of goods, or attempt thereof, unless that latter provision specifically intends such coverage. There can be no doubt that a customs house agent can be penalised under section 114 of Customs Act, 1962 but that penalty must follow a finding that an act of omission or commission on the part of customs house a .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version