TMI Blog2022 (9) TMI 756X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of the Customs Act. There is all along denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk himself had admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in any proceedings - thus, for act of the employee direct responsibility is fixed on the Customs broker for which the findings of the Tribunal at Bangalore in the case of AS GOPINATH VERSUS COMMISSIONER OF CUSTOMS, COCHIN [ 2006 (12) TMI 386 - CESTAT, BANGALORE] cannot help the Appellant in getting the desired remedy. The order passed by the Commissioner of Customs (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Customs (Export), ACC, Mumbai. In the appeal filed by the Appellant before the Commissioner of Customs (Appeals), Mumbai, Zone-III imposition of penalty was confirmed under Section 114(iii) of the Customs Act but it was reduced from Rs.2,00,000/- to Rs.50,000/- on the ground that no intentional action was forthcoming on the part of Appellant in such an act of export without Let Export Order. 3. During the course of hearing of the Appeal learned Counsel for the Appellant Mr. A.K. Prabhakar, in drawing attention of this Bench to para 5 6 of the order passed by the learned Commissioner (Appeals), argued that there was a clear finding by the Commissioner (Appeals) that the GHA namely M/s. Cambata Aviation Pvt. Ltd. faulted i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent-Department Mr. Bhushan Kamble, in placing reliance on the judicial decisions reported in 2010 (251) E.L.T 147 (Tri. Mumbai) in the case of Nichrome India Ltd. V/s. Commissioner of Customs (Export), Nhava Sheva, 2011 (273) E.L.T. 571 (Tri. Mumbai) in the case of LCL Logistics (India) Pvt. Ltd. V/s. Commissioner of Customs (Export), Nhava Sheva, 2013 (288) E.L.T. 107 (Tri. Mumbai) in the case of D. P. Logistics Pvt. Ltd. V/s. Commissioner of Customs (Export), Mumbai-II, 2013 (294) E.L.T. 630 (Tri. Mumbai) in the case of Inox India Ltd. V/s. Commissioner of Customs (Export), Nhava Sheva, 2014 (302) E.L.T. 267 (Tri. Mumbai) in the case of Blossom Grocery Food India Pvt. Ltd. V/s. Commissioner of Customs (Export), Nhava Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions from both the sides at length and perused the relevant provisions as well as case laws relied upon by both the parties. At the outset, it must be stated that observation of the Hon'ble Madras High Court that penalty provision is available under the CHA License Regulation, for which CHA could not be penalised under the provision of Customs Act, 1962 for failure to discharge its function was passed on a different set of facts. With due respect to the Hon'ble Courts findings, it can be said that penalties are provided under the CHA Licencing Regulation in case of violation of the obligations by the Customs Broker as contemplated in para 10 of the said Regulation. CHA Licencing Regulation is an offshoot of the Customs Act and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... long denial on the part of the offenders concerning their involvement in the alleged act but in the present case the concern clerk himself had admitted his mistake and sought for a lenient view in the matter. As per Section 58 of the Indian Evidence Act facts admitted by the parties or their agents are not required to be proved in any proceedings. In this regard in citing judicial decisions reported in 2007 (212) ELT 112 (Tri.-Bang.) in the case of A.S. Gopinath Vs. Commissioner of Customs, Cochin learned Counsel for the Appellant had argued that master cannot be held liable for Acts committed by servant beyond the scope of authority and therefore, for laches on the part of employee of Mr. Bidhan R Parida in mistakenly handing over the good ..... X X X X Extracts X X X X X X X X Extracts X X X X
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