TMI Blog2018 (3) TMI 121X X X X Extracts X X X X X X X X Extracts X X X X ..... 962, it is apparent that mere filing of Bill of Entry without the knowledge or a role in the importation of cargo is not sufficient. The penalty imposed under Section 112(a) on the three appellants as well as penalty under Section 114AA imposed on Shri Ajith P, Chartered Engineer is not sustainable - appeal allowed - decided in favor of appellant. - C/21185-21186/2017; C/20926-20927/2017; C/20928-20929/2017 - 20034-20038/2018 - Dated:- 11-1-2018 - Shri S.S Garg, Judicial Member Shri P.A. Augustine, Advocate - For the Appellant Dr. J. Harish, Dy. Commissioner(AR) - For the Respondent ORDER Per: SS GARG The appellants have filed these 6 appeals against the impugned orders dt. 28/02/2017 vide which the Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tive of the importer in Cochin. In fact appeal of the importer M/s. Atul Automation Pvt. Ltd. and M/s. Parag Domestic Appliances were considered by the Division Bench of this Tribunal and disposed of vide Final Order No.21592-21594/2017 dt 09/08/2017 and this Tribunal has held that there is no false document submitted by the importer and set aside the penalty under Section 114AA of the Customs Act, but upheld the penalty for violation of import condition. 3. Briefly the facts of the case are that in 2016, the importers M/s Atul Automation and M/s. Parag Domestic Appliances imported the goods through Cochin Port and for completing customs formalities, they approached the local agent Shri E.N. Unnikrishnan who is also the appellant herein ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mporter M/s. Atul Automation (P) Ltd. and M/s. Parag Domestic Appliances has been decided by this Tribunal after considering the entire facts and circumstances. The Tribunal after taking into account all the facts and evidences on record has set aside the penalties imposed under Section 114AA by observing that the provisions of Section 114AA will apply in cases where a person knowingly or intentionally makes, signs or uses, or causes to be made, signed or used, any declaration, statement or document which is false or incorrect in any material particular. Further the Tribunal has observed at no stage any false document submitted by the importer or by the Director of the importer and consequently the imposition of penalty under Section 114AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inst other appellant M/s. Ajay Overseas who was the custom broker were that they have abetted the main importer in misdeclaration and illegal import. To counter this allegation, the learned counsel submitted that the role of CHA was very limited to the filing of the Bill of Entry and there is no allegation against the CHA that he was involved in pre-import activities to allege abetment and to impose penalty under Section 113(a) of the Customs Act, 1962. 6. On the other hand, the learned AR reiterated the finding of the impugned order. He further submitted that the appellants cannot escape the liability when they had filed the clearance document with the Customs. He further submitted that in the impugned order, it has been held by the Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty under the Customs Act, 1962, it is apparent that mere filing of Bill of Entry without the knowledge or a role in the importation of cargo is not sufficient. Further I also find that the report submitted by the Chartered Engineer has been signed by three officers of the Customs as the examination of the good was done in their presence. Further I find that in the case of New Amar Goods Carriers Vs. CC, New Delhi [2012(276) ELT 389 (Tri. Del.)], it was held that in the absence of evidence regarding knowledge of appellant about the contents of the cargo, penalty cannot be imposed. Further in the case of Electronik Lab Vs. CC(P), Mumbai [2005(187) ELT 362 (Tri. Mum.)], Joseph Itteyara Vs. CC, Mumbai [2004(176) ELT 165 (Tri. Mum.)] and ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
