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CC (Port- Export) , Chennai Versus Shri P. Illangovan, Shri V. Sridharan

Penalty on partner and employee of CHA - Export of prohibited goods - invocation of section 114 (i), 114AA, 117 of the CA, 1962 - Held that: - Tribunal in the case of Syndicate Shipping Services Pvt. Ltd. Vs. CC, Chennai [2003 (3) TMI 158 - CEGAT, CHENNAI] has held, in identical circumstances, that the CHA cannot be penalized under the Customs Act, in the absence of any positive evidence on record to show any malafide intention on his part or to establish him as an abettor. Mere failure in carry .....

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ing penalties upon the respondents, Revenue has filed these present appeals. 2. As per the facts on record, Shri P. Illangovan is a partner of CHA firm M/s. Sri Shipping Services, Chennai, and Shri V. Sridharan is his employee. The said CHA firm filed export documents under the Shipping Bill No. 3794947 dated 23.06.2010, in the name of M/s. Tirupur Pandit Hosiery Mills Pvt. Ltd., declaring the goods to be "combed yarn; waxed for knitting". 3. The matter was taken by the DRI and it was .....

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ulars, the CHA filed the export documents. On the basis of investigations, proceedings were initiated against, inter-alia, the present respondents. It was alleged in the SCN that the said respondents have failed in their duties and have abetted the exporters in fraudulent export activities. The respondents took categorical stand that they were not aware of the substitution of the export goods with the red sander logs and they have followed the KYC norms as per the Customs House Agent Regulations .....

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Penalty of ₹ 5,00,000/- was imposed upon Shri P. Illangovan under Section 117 of the said Act. On appeal against the above order, the Commissioner (Appeals) set aside the penalties by observing as under:- 5. Neither in the SCN nor in the impugned order there was an allegation that the appellants had the knowledge about the illegal goods. The main allegation was that the appellants failed to verify the genuinity of the exporter. Even for that matter the 2nd appellant had instructed the 1st .....

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t travel beyond the SCN and hence penalties imposed under the section proposed under the SCN, which is legally not maintainable. I find force in the appellants arguments in this regard. Though appellants could have been easily implicated under the CHALR, since there was no proposal in the SCN, they could escape the clutches of law. This does not mean that the appellants are free from doubt and for the failure of their responsibilities, if proper proposal would have been made in the SCN, they may .....

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of the SCN nowhere refers to any evidence to show that the said respondents were aware of the contents of the container, or the substitution of the declared goods with the red sander logs. In these circumstances, the appellate authority has rightly observed that the provisions of Section 114 or 117 cannot be invoked. If they was any violation of CHALR, action could have been taken under those regulations. 6. Tribunal in the case of Syndicate Shipping Services Pvt. Ltd. Vs. CC, Chennai 2003 (154 .....

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