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TMI Blog2022 (10) TMI 258X X X X Extracts X X X X X X X X Extracts X X X X ..... eposit 7.5% of the penalty that was imposed upon Petitioner. In the impugned order dated 15th October 2019, Petitioner has been imposed a sum of Rs.27 Lakhs under Section 112A of the Customs Act, 1962 and a sum of Rs.5.50 crores under Section 114AA of the Customs Act, 1962. 3. Petitioner in this case was appointed as a Custom House Agent and indisputably has been paid a sum of Rs.10,000/- per container. There were seven containers involved that came as seven separate consignments and Petitioner had earned total amount of Rs. Seventy Thousand only. 4. Petitioner's role was that as Custom House Agent, admittedly he was approached by one Saleem Pistawala to file Bills of Entry in the custom on his behalf for the seven consignments. Petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Merchant. When it is FCL container, then it is common knowledge that the container is sealed by shipper and a sealed container is handed over to the carrier whose obligation is to discharge the container with intact seal that was put before shipment. It is nobody's case that those seals were ever tampered with by anyone. Therefore the 7x40 ft. containers having arrived with intact seal (in fact it is quite clear that the containers were stuffed by the shipper or exporter at Huangpu Port, China) there is no question of Petitioner knowing what was stuffed in those containers. Moreover, it is nobody's case that Petitioner knew what was contained in those containers and even if there is any allegation, which we could not find in the impugned o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .5% of Rs.27 Lakhs plus Rs.5.5 Crores as pre-condition to filing an appeal. 10. Mr. Balani also mentioned, relying upon the discussion in the 27th Report of the Standing Committee on Finance (2005-2006) when insertion of Section 114AA was discussed that the Standing Committee as well as Finance Ministry's stand was, Section 114AA has been proposed consequent to the detection of several cases of fraudulent exports. Mr.Balani, therefore, submitted that Section 114AA should be applicable only when there is an export consignment and not for import consignment. This issue we will consider at the hearing of the Petition. 11. Petition is admitted. Rule. 12. Interim order in terms of prayer clause (iv) is granted. Prayer clause (iv) reads thus : ..... X X X X Extracts X X X X X X X X Extracts X X X X
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