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Shri Dev Raj Vermani Versus CCE, New Delhi

2017 (1) TMI 588 - CESTAT NEW DELHI

Imposition of penalty u/s 114(i), 114(iii) and 117 on CHA - mis-declaration of goods - overvaluation of goods to claim higher drawback - the appellant failed to verify the antecedents of the exporter, his identity and address, as was expected of CHA - Held that: - the department has not brought any other evidence to prove that the appellant or his representative indulged in any activity to actively pursue the improper exportation. It stands admitted by Shri Vermani in his statements as well as i .....

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travention of any of the provisions of this Act. We are of the view that the conduct of the appellant can be covered by the above section. Accordingly, we uphold the penalty imposed under Section 117 of the Customs Act. - Appeal disposed off - decided partly in favor of appellant. - C/44/2012 - 50152/2017 - Dated:- 6-1-2017 - Ms. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, Member (Technical) Shri J.M. Sharma, Consultant - for the appellant Shri S.K. Sheoran, D.R. - for the resp .....

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ch also was mis-declared, the goods were intercepted and seized by the customs. At that time, the drawback in respect of previous six exports was not paid. However, on 12.8.2011 drawback in respect of those consignments were paid which was subsequently withdrawn from the bank account by the exporter. Proceedings were initiated against both the exporter as well as appellant who acted as CHA and penalties were imposed on both of them. The present appeal is filed by CHA against the penalty of ͅ .....

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nctioning, declared address etc. The adjudicating authority penalise the appellant under Section 114 (i) and 114(iii) and 117 of the Customs Act, 1962 for abetting the improper export of goods with intent to claim higher drawback. 3. In the present appeal, it has been submitted on behalf of the appellant that certain lapses occurred on the part of appellant with the norms of verifying the identity of the exporter were admitted. However, this was not done with any motive of personal gain as the C .....

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ecision in the present case is limited to the imposition of penalty under Section 114(i), 114(iii) and 117. The case made against the exporter is attempted in proper exportation of goods by overvaluation with intent to claim higher amount of drawback. The relevant shipping bills filed for export were done through the appellant CHA. The main allegation against the appellant spelt out in the Show Cause Notice is that the appellant failed to verify the antecedents of the exporter, his identity and .....

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such goods liable to confiscation under section 113, or abets the doing or omission of such an act, shall be liable, (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty 1[2[not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act]], whichever is the greater; (ii) .............................. (iii) In the case of any other goods, to a pena .....

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