TMI Blog2021 (12) TMI 795X X X X Extracts X X X X X X X X Extracts X X X X ..... r less identical issue, for violation of Customs Brokers Licensing Regulations and had inter alia ruled that the agent is not an inspector, but rather a processing agent of documents with respect to clearance of goods through Customs House; that the mentioning of IE Code of the exporter in the shipping bill would itself reflect that before the grant of such IE Code, a background check of the importer / exporter had been undertaken by the Customs Authorities and therefore, there could be no scope to doubt the identity of the exporter. The Revenue has not made any attempt to attribute the prior knowledge as to the involvement of the assessee-respondent right from the beginning in the alleged illegal import of red sanders. Further, the Rev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... MTs of red sanders valued at ₹ 5.48 crores from container no. TTNU3093730; and that based on investigations conducted, they found an elaborate conspiracy in an attempt to smuggle red sanders logs. The assessee in this case is a Customs Broker. 3. Accordingly, Show Cause Notices were issued to seven persons connected with this case. The Adjudicating Authority, while passing the Order-in-Original, has imposed penalty of ₹ 10,00,000/- each under Sections 114 and 114AA of the Customs Act, 1962 on the assessee-respondent for not verifying the antecedents of the overseas buyers, correctness of the IE Code and identities of their clients or the functioning of their clients at the declared address by using reliable, independent, aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax [1989 (42) E.L.T. 350 (S.C.)]; and (iii) Dinesh Chandra Jamna Das Gandhi v. State of Gujarat [1989 (40) E.L.T. 230 (S.C.)]. 6. Per contra, Learned Advocate for the assessee-respondent supported the findings of the First Appellate Authority. He would also refer to the investigation report (paragraph 20 (viii) of the Show Cause Notice) to urge that the mischief had taken place en route Chennai Port from CFS and that the responsibility was with the custodian. He would also rely on the observations at paragraph 18 of the Show Cause Notice wherein a third party i.e., M/s. Excellmax Surveyors International, Chennai has mentioned, after inspection, that the fastener found existing on Customs sealing area was not meeting with the man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truth of the consignment sought to be exported and in the absence of such knowledge, there cannot be any mens rea attributed to the appellant or its proprietor. 8. Viewed from this angle, as observed in the impugned order, the Revenue has not made any attempt to attribute the prior knowledge as to the involvement of the assessee-respondent right from the beginning in the alleged illegal import of red sanders. Further, the Revenue has also not established as to which act or omission on the part of the assessee-respondent herein that rendered the goods in question liable for confiscation, because such act or omission would have to be a deliberate act or omission. 9. In view of the above discussion on the facts of this case, coupled wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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