TMI Blog2017 (3) TMI 759X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue is not siphoned by such fraudulent means - Held that: - Any lapse in performance of duty can, at the most, be considered as inefficiency which will not lead to any charge of abetment or connivance, thus attracting the penal action - in the absence of any evidence to reflect upon the said appellant’s role to play in the alleged misdeclaration, penalty set aside. Imposition of penalty on SHRI B.N. GANDHI PROP. CHA FIRM on the ground that he has failed to follow the provisions of CHA Regulations, 2013 and they have not adhered to the requirements and thus, are guilty of filing the shipping bills, in utter disregard to the provisions, placed on them by the Regulations - Held that: - violation of any of the provisions of the Customs Broker Licensing Regulations, 2013 would result in revocation of his license, in terms of the said Regulation and in the absence of any evidence to the contrary, will not call for any penalty on the CHA - penalty set aside. Penalty set aside - appeal allowed - decided in favor of appellants. - C/52976,53004 & 53007/2016 -CU(DB) - C/A/52181-52183/2017–CU(DB) - Dated:- 7-3-2017 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. V. Padmanabhan, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to state correct facts in the examination report entered in the EDI System but instead stated in his examination report that DOCS SEEN BY DC SHED AND AS DIR O/E AS PER S/R AND FOUND THE GOODS AS PER DOCS. Nowhere in his examination report he has mentioned about the poor/ substandard quality and short quantity of garments against the 20 Shipping Bills under consideration. It is pertinent to mention here that the goods in question were found to be of inferior/ substandard quality and were not fit for being exported as per Market Enquiry and opinion of Textile Committee. I have also gone through the contents of the Panchnama dated 11.05.2015 which has been drawn on the spot by the investigating officer in r/o conducting examination of shipments covered by the impugned 20 Nos of Shipping Bills and drawing of representative sample out of said shipments in the presence of two independent witnesses and Shri Amit Kumar, Representative of CHA and do not find any legal infirmity in the sad Panchnama dated 11.05.2015 as contended by Shri Ashok Kumar Indora, Inspector in his submission. Therefore, contentions raised by him do not hold ground and thus, cannot be sustained. I find that facts ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... revenue is not allowed to be siphoned off by such fraudulent means. He does not require any further instructions to carry out his duties properly. The onus of satisfying himself that the goods sought to be exported are as per declaration made in the shipping bills is his and his alone. Since the goods were being exported to a sensitive place like Dubai and there have been several instances of frauds of similar nature in the past, therefore, being the supervisory officer, he should have been more vigilant and should have ensured that the consignment was examined by Shri Ashok Kumar Indora, Inspector carefully and properly or should have called for samples of the garments or should have examined/ seen the goods before giving LEO to the consignment keeping in view the huge Drawback amount involved and sensitive destination of the export consignment. It is evident that Shri Boria Ram, Superintendent has performed his duty in a casual manner and failed to apply due diligence before giving Let Export Order to consignments as many as twenty in numbers. In view of the above, it is established that he has failed to discharge his official duty and due his said omissions and commissions, he h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hrough the impugned order, we find that the main reason for the adjudicating authority to impose penalty on the said CHA is that, he has failed to follow the provisions of CHA Regulations, 2013 and they have not adhered to the requirements and thus, are guilty of filing the shipping bills, in utter disregard to the provisions, placed on them by the Regulations. If that be so, we are of the view that violation of any of the provisions of the Customs Broker Licensing Regulations, 2013 would result in revocation of his license, in terms of the said Regulation and in the absence of any evidence to the contrary, will not call for any penalty on the CHA. Actually, we are informed that the proceedings for revocation of these license were undertaken, resulting in passing of order against him. On appeal, the said order of revocation was set-aside by the Tribunal vide its Final Order No. C/A/55604/2016-CU (DB) dated 05.12.2016. Further, the Tribunal in the case of M/s. Shiva Khurana vs. CC, New Delhi, vide its Final Order No.55914/2016 dated 15.12.2016, has set-aside the penalty of ₹ 50 Lakhs imposed on the assessee on more or less identical grounds. For better appreciation, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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