TMI Blog2018 (11) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... ms Authorities and orders for out of charge are issued and the goods are cleared from the control of Customs on importation. It is not free from doubt that when the goods were cleared from customs control they were not Velvet Fabric but they were Knitted Polyester Fabric as declared by the importer. Penalty set aside - appeal allowed - decided in favor of appellant. - APPEAL Nos. C/70111-70113/2015-CU[DB] - C/A/72449-72451/2018-CU[DB] - Dated:- 9-10-2018 - Justice Shri Dilip Gupta, President And Mr. Anil G. Shakkarwar, Member (Technical) Shri Abhishek Srivastava (Advocate) for Appellant(s) Shri Mohd Altaf (Asstt. Commr.) AR for Respondent(s) ORDER Per: Anil G. Shakkarwar Above stated three appeals are b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t M/s Fashion Fab Exports mis-declared the goods as Knitted Polyester Fabrics whereas the goods were Velvet Fabric and that they evaded customs duty. Through the same show cause notice the present appellants were called upon to show cause as to why penalties under Sections 112 and 114AA of Customs Act,1962 should not be imposed on them for failure to carry out due diligence in establishing bona fide of importer and failure to produce the importer for cross examination by Customs Authorities. It was alleged in the said show cause notice that appellants failed in their obligation under Customs House Agent Licensing Regulation to verify the credentials of the import firm. On contest the said show cause notice was adjudicated through impugner O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of documents and assessments of goods for clearance after import or for clearance for the purpose of export. We find from the said regulations and other provisions of the Customs Act that the obligations and responsibility of the Customs Brokers end once the goods are examined by Customs Authorities and orders for out of charge are issued and the goods are cleared from the control of Customs on importation. We find that in the present case the goods were duly cleared after completing customs formalities from the control of customs from ICD Dadri. The proceedings are not throwing any light as to how the Customs Authorities did not come to know about the mis-declaration of the goods when the goods were examined when they were in the custod ..... X X X X Extracts X X X X X X X X Extracts X X X X
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