TMI Blog2021 (9) TMI 815X X X X Extracts X X X X X X X X Extracts X X X X ..... ry would be the exporter and the correction/overwriting of bundle numbers could not have been done by the CHA staff without any benefit/instruction, which throws sufficient suspicion as to the collusion of the CHA with the exporter. Penalty under Section 114 of the Customs Act is levied for attempt to export goods improperly, etc., by any person who, in relation to any goods, does or omits to do any act or abets the doing or omission of such an act - the facts and follow-up investigation has clearly revealed that the appellants being CHA, had involved itself in trying to abet improper exportation of 26 bundles of semi-finished leather, with misleading declaration, which would have caused huge Revenue loss, which had rendered itself for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ample; that the truthful declaration as to the contents of the consignment vis- -vis shipping bill was not made, thereby misdeclaring the description in order to evade payment of Export Duty and avail undue benefit of drawback claim; that semi-finished leather would attract a higher rate of Export Duty at 60% of the value, most of the boxes in the cargo were declared as finished leather and that therefore, there was an attempt to export 26 bundles of semi-finished leather without payment of Export Duty by the exporter in collusion with the first appellant, who is the CHA, etc. 4. This, according to the Revenue, would have resulted in loss of Export Duty in addition to the exporter claiming undue benefit of drawback claim. The Show Cause ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been rebutted by the CHA. The Show Cause Notice also contains that the ultimate beneficiary would be the exporter and the correction/overwriting of bundle numbers could not have been done by the CHA staff without any benefit/instruction, which throws sufficient suspicion as to the collusion of the CHA with the exporter. There is also no denial by the appellants that out of the 31 bundles, only 5 bundles contained finished leather whereas the remaining 26 bundles contained semi-finished leather, which fact was also confirmed by the CLRI upon testing. Further, it is the appellant s admission that their staff had overwritten the package numbers, who was thereafter terminated by them, which also points to a reasonable suspicion; otherwise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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