TMI Blog2018 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... er to conceal the crime. The appellant M/s Exim Services would not be covered under Section 114 for simple reason they had filed shipping bill as per the documents received by them in the first instance or in the second instance of filing drawback shipping bills were on instructions. There is nothing on record to indicate the appellant M/s Exim Services had instructed/aided M/s Suryakiran International Limited for claiming ineligible drawback on the export of mis-declared and overvalued Denim Garments - In the absence of any such evidence, the appellant herein is not liable to be penalized under Section 114 of the Customs Act, 1962 - penalty set aside. Penalty imposed on M/s Expo Freight Pvt. Ltd. - only allegations against them is th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Services, appellant M/s Expo Freight Pvt. Ltd., is unrepresented. 4. Heard both sides and perused the records. 5. The issue that needs to be decided in these cases is whether the appellants herein are liable for the penalty imposed by the Adjudicating Authority or otherwise. 6. Briefly stated facts are M/s Suryakiran International Limited had filed a shipping bill No. 6042172 through appellant M/s Exim Services and initially it was a free shipping bill. Subsequently, on instructions of M/s Suryakiran International Limited, Exim Services filed a drawback shipping bill No. 6042551. It is the case of the Revenue that on investigation, it was found that the consignment entered for export i.e., Cotton Denim Garments was mis-declared on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the case of Freightwings Travels Ltd., [2017 (358) ELT 669] wherein, penalty imposed under Section 114 were set aside for misdeclaration of value of confiscated goods by an exporter. 8. Learned Departmental Representative reiterates the findings of the lower authorities. 9. We have considered the submissions made by both sides and perused the records. 10. As regards the findings recorded by the Adjudicating Authority in respect of appellant M/s Exim Services Pvt. Ltd., we find that the Adjudicating Authority has not recorded the exact role played by the M/s Exim Services, except that failure to cancel the first drawback shipping bill and thereafter filing the second shipping bill with proper reasons and intimation to the prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants were aware or participated in the procurement, packing or transportation of the goods. 11. In view of the foregoing, we hold that the penalty imposed on M/s Exim Services is unwarranted and liable to be set aside and we do so. 12. As regards penalty imposed on M/s Expo Freight Pvt. Ltd., we find that only allegations against them is they had provided container to M/s Suryakiran International Ltd., for the export of mis-declared undervalued Denim Garment for export. In our view, the findings of the Adjudicating Authority do not indicate any specific role by M/s Exim Services and penalty is imposed only on the finding of the Adjudicating Authority expo freight aided the exporter by providing the container, cannot be h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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